Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law

Section 191 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 191 – 191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Where a taxable person having centralized registration under the earlier law has obtained a registration under this Act, such person shall be allowed to take, in his electronic credit ledger, credit o

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