Form 3 cd

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 September 2018 Clause 27(a) is for showing Cenvat credit availed and utilised. Whether KVAT/SGST credit availed and utilised should also be shown or not. One school of thought says, to show such details only up to 30-06-2017 since Cenvat Credit Rules, 2004 is substituted with Cenvat Credit Rules, 2017 w-e-f 01-07-2017. Request to comment.

Amol S Joglekar

Amol S Joglekar (Expert)
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01 October 2018 report it upto 30/06/2017

Querist : Anonymous

Querist : Anonymous (Querist)

01 October 2018 No need to mention KVAT/SGST in clause 27(a). Cenvat credit of excise duty and
service tax availed and utilised up to 30-06-2017 need only to show in clause 27(a)
in view of the substitution of 2004 rules to 2017.

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