Question11: 

Please clarify as to whether the balance of Cenvat credit carried forward under GST as on 01.07.2017 can be used for making payment of central excise dues arising subsequently i.e. from 01.07.2017. Or should they make payment vide challans only?

Answer:

Take credit of closing Balance of Central Excise and Service Tax in Central Tax and that Vat in State Tax you can use it for payment of GST  Please see Section 140(1) The credit will be taken in Trans 1 Form Section 140: Transitional arrangements for input tax credit. (Relevant Rule 117, Rule 121) (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed:  Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC / Stock Statement

1. GSTIN -

2. Legal name of the registered person -
3. Trade Name, if any -
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:

(a) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) ,Section 140(4)(a) and Section 140(9): (Reply dt. 22/11/2017)