Section 197 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 197 – 197. Transitional provisions for availing Cenvat credit in certain cases Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment of the consideration within a period of three months, such credit can be reclaimed provided that the taxable person has made the pay
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