I am filing ST-3 return in which there is an Output tax payable of Swachh Bharat Cess of Rs. 2000/-.
I have previous Input Tax credit of Rs. 80,000/- . How can I take this input credit & waive off Swatchh Bharat Cess liability. There is no column I can find in the return to take cenvat credit of Swachh Bharat Cess.