Carry forward of EXCISE DUTY paid.

rakesh kumar (CA) (18 Points)

12 August 2017  
Facts:

Trade type.: Whole sale dealer cum Retailer who has only VAT & CST Reg (No Service tax and Excise Reg)

He paid Excise duty on interstate purchases made in may 17 and July 17. Out of that stock some portion was sold and remaining was there as closing stock.

Now can he claim excise duty paid as CGST in GST. If yes, what portion. I mean full excise duty or excise duty related to closing stock only.

And also whats the procedure if he can carry forward.