Question ID : 32767

Demand and Collection of GST post 01.07.2017

In case any person has wrongly demanded service tax @ 15% from service receiver instead of GST post 01.07.2017, how and which tax will have to be paid by the assessee? Both the demand and collection is post 01.07.2017. Issue is Chapter V of Finance Act, 1994 has been omitted but in this case amount has been demanded & collected as service tax. Now, whether service tax & GST both will have to be paid and separate refund to be filed for service tax or amount collected as service tax can be paid as GST including balance 3% not collected? Early response will be highly appreciated.

Answer ID : 71909

How receiver has claimed ITC on the Same? , How you have demanded service tax post 1st july, which document you have issued ? Is it Invoice which you had issued? then cancelled that invoice. issue a invoice of the same period under GST and add that invoice in GSTR-1 of current month and pay GST with interest.

Answer ID : 71918

you need to see the transitional provisions and then post your query

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