There has been certain spread around on payment of service tax after June 30, 2017. The issue has been clarified by Central Board of Excise and Customs (CBEC) on a consulting circular dated September 28, 2017.

The CBEC has clarified that case where service was received and payment was also paid before July 1, 2017, but the service tax was paid on July 5 or 6, 2017; details of the credit should be indicated in Part-I of ST-3 by filing a revised return.

Notwithstanding the complaint assessee who filed their ST-3 return by due date or few days later, an immediate and feasible window to file revised returns, all ST-3 returns for the interval April 1, 2017, to June 30, 2017 which have been filed up to and including August 31, 2017 shall be considered to be filed on August 31 itself. The assessee may proceed to fill in the details in Form GST TRAN-1, once details of such credit are shown in ST-3.

If the assessee is not registered under Automation of Central Excise and Service Tax (ACES) and wants to make payment of service tax on or after July 1, 2017; they may avail of the category of nonassessee registration in the registration tab of ACES.