Input Excise credit treatment in GST

Under GST all these taxes (excise, VAT, service tax) will get subsumed into one account.
You have to maintain the following a/cs (apart from accounts like purchase, sales, stock) –

• Input CGST a/c
• Output CGST a/c
• Input SGST a/c
• Output SGST a/c
• Input IGST a/c
• Output IGST a/c
• Electronic Cash Ledger (to be maintained on Government GST portal to pay GST)

Pl refer brochure on input tax credit:

https://www.cbec.gov.in/resources//htdocs-cbec/gst/input-tax-credit-mechanism-onlineversion-07june2017.pdf