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

Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Section 191
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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 of the amount of cenvat credit carried forward in a return, furnished under the earlier law by him, in respect of the period ending with the day i

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