{"id":1988,"date":"2016-11-28T12:38:52","date_gmt":"2016-11-28T07:08:52","guid":{"rendered":""},"modified":"2016-11-28T12:38:52","modified_gmt":"2016-11-28T07:08:52","slug":"provision-for-transfer-of-unutilized-cenvat-credit-by-taxable-person-having-centralized-registration-under-the-earlier-law","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1988","title":{"rendered":"Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law"},"content":{"rendered":"<p>Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law<br \/>Section 191<br \/>Bill  <br \/>TRANSITIONAL PROVISIONS<br \/>MODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]<br \/>191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law<br \/>\n 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=23338\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier lawSection 191Bill TRANSITIONAL PROVISIONSMODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Where &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1988\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1988","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1988"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1988\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}