CA ABHIJEET (Student) (52 Points)
01 December 2017
Rakesh Sarswath
(Article Student-GST Specialization)
(190 Points)
Replied 01 December 2017
No, payment of service tax by a provider without collecting it from a receiver is not an input service to the provider under CENVAT Credit Rules therefore it cannot be carried forward under GST vide transitional provisions.
CA ABHIJEET
(Student)
(52 Points)
Replied 01 December 2017
CAclubindia
