Question 33: 

Can you please arrange to address my following query? I tried but did not understood the query login procedure sent in your trailing mail.

“We bring few qty of raw material under advance license, but due to the close of export program the duty free import material used in home consumption.
Custom officer has asked us to pay the import duty as per the rates prevailing at the time of imports. Hence apart from customs duty, CVD and ACD shall be levied in the invoice.

Can you please suggest how to avail the GST credit of said CVD & ACD or procedure to get the refund of the same?”

Answer  

There can be two possibilities:

First is if you have paid the tax before appointed day i.e. 1st July then credit can be carried forward only through TRAN-1 but due date for filing TRAN-1 has expired .

Second if the payment is made after GST regime, then as per section 142 no ITC of tax paid is available under GST

but if there is any refund due relating to earlier tax regime then of same shall be paid in cash

Please see section 142 of CGST Act.  (reply dt. 05/05/2018)