Query regarding 30.06.17 input credit-urgent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 November 2017 Our organisation is a trading concern. suppose on 30.06.17 it has closing stock of value 100000. cst paid on purchase of such material was Rs.20000. then whether input of this 20000 can be availed against cgst??
if yes then how to record this input in books as earlier it was part of cost of goods as credit of cst was not there before 30.06.17.

B Vinay Reddy

B Vinay Reddy (Expert)
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04 November 2017 You can avail Input by filing GSTR TRANS 1 on or before 30th of Nov 2017

Querist : Anonymous

Querist : Anonymous (Querist)

06 November 2017 you are not getting my point. my question is cst on purchase paid before 30.06.17 can be adjusted against cgst/igst after july transactions??
I know the procedure of GST trans-01....my question is regarding input credit availment of CST

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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19 July 2025 CST paid before 30.06.17 ❌ No — not eligible
VAT or Excise duty paid ✅ Yes, if declared in TRAN-1
How to treat CST in books 📌 Leave it in cost of goods; do not adjust or claim

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