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Clarification on Payment of Service Tax in Transitional Period

Circular No.ES/166/2017-18                                                          September 29, 2017  

To: Members of the Council

Sub: Clarification on Payment of Service Tax in Transitional Period

Dear Member,

This is to inform you that the Ministry of Finance, Government of India has issued a Press release for clarification on Payment of Service Tax in Transitional Period.

Also, your kind attention is invited to CBEC Circular 207/5/2017- Service Tax  dated 28.9.2017 in this regard.

It has been clarified that

  • In cases where service was received before 1-7-2017 and payment for the value of the service was also made before 1-7-2017, but the service tax was paid by 5th /6th July 2017, details of credit should be indicated in Part I of Form ST-3 by filing a revised return.
  • In order to give compliant, assessees who had filed their ST 3 return by the due date or some days later, an immediate and viable window to file revised returns, all ST3 returns for the period 1-4-2017 to 30-6-2017 which have been filed upto and inclusive of the 31st day of August 2017, shall be deemed to have been filed on 31-8-2017.
  • Once details of such credit are reflected in the ST-3, the assessee may proceed to fill in the details in Form GST TRAN-1.
  • In the case of assessees who were not registered under Automation of Central Excise and Service Tax (ACES), who want to make payment of service tax on or after 1-7-2017, they may avail of the category of “non-assessee registration” in the registration module of ACES.
  • As you are aware, ACES is a new software application developed by CBEC which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India.
  • ACES application has four interfaces such as Central Excise Assessees, Service Tax Assessees, Central Excise Departmental Officers and Service Tax Departmental Officers.

Members may kindly make note of the same. For any assistance and further information in this matter, you may kindly contact the Council.

Thanking You,


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