Question 44: An assessee made delayed payment of ST under RCM along with interest by making payment through Challan during December, 17 and claimed it's credit in Revised Trans. During verification , whether it can be allowed or denied' And under which specific authority, section, rules, notification/circular.                     

Answer: Input tax credit as reflected in  last ST-3 before GST  can be taken in electronic credit ledger of GST by filling details in TRAN-1 vide Section 140 of CGST with Rule 117.
 In case where service under reverse charge is received before 1st July and value also made before the said date but payment of tax is made after 30.06.2017 but payment is made till 5th/6th July. Since  ITC in respect of RCM is available only on payment of service tax under reverse charge.
if you want to take credit  for the same via Tran -1 so you are required paid ST till 5th /6th July and incorporate the details of same in last return of service tax St-3 or in revised return.
For the above situation Govt. has already issued Circular 207/5/2017-Service Tax dt. 28.09.2017 and the same is annexed here with. According to section 142 of CGST Act, ITC shall not be admissible under this situation. .(REPLY dt. 20/1/2018)