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My client is a trader. He was not registered under excise law. But he had received bills from my supplier before GST regime in which supplier has charged excise duty.

Trans 1 has already been filed and 60% credit of excise duty is already taken. My client has debited the amount of excise duty paid by him to supplier in PURCHASE account, after that no entry has been passed.

Please guide me in the matter how to pass entries now.


In this case, earlier the amount of excise duty paid by the trader was his part of cost and now after implementation of GST, trader is eligible to claim credit of excise duty paid as mentioned in section 140(3) of CGST Act, 2017.

Accounting treatment for the above transaction

Credit the amount of excise duty which was earlier debited along with purchase amount and debit the amount of ITC availed in respect of excise duty.

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