Goods and Services Tax – Started By: – SUSHIL GOYAL – Dated:- 8-6-2017 Last Replied Date:- 10-6-2017 – What is Credit Transfer Document, as an amendment in Cenvat Credit Rules is proposed by GST Council at its meeting held on 3.6.2017. – Reply By Rajagopalan Ranganathan – The Reply = Sir, The balance of cenvat credit as per your return filed under existing law prior to the appointed date for implementation of GST Law will be the document on the basis of which you will be allowed to transfer the balance of credit available with you to electronic credit ledger. The procedure for such transfer is given in rule 1 of GST – TRANSITIONAL PROVISIONS – Final Rules 04-06-2017. – Reply By Himansu Sha – The Reply = As per sec 140 of cgst act, the cred
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