{"id":1994,"date":"2016-11-28T12:41:02","date_gmt":"2016-11-28T07:11:02","guid":{"rendered":""},"modified":"2016-11-28T12:41:02","modified_gmt":"2016-11-28T07:11:02","slug":"transitional-provisions-for-availing-cenvat-credit-in-certain-cases","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1994","title":{"rendered":"Transitional provisions for availing Cenvat credit in certain cases"},"content":{"rendered":"<p>Transitional provisions for availing Cenvat credit in certain cases<br \/>Section 197<br \/>Bill  <br \/>TRANSITIONAL PROVISIONS<br \/>MODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]<br \/>197. Transitional provisions for availing Cenvat credit in certain cases<br \/>\n 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<\/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=23344\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transitional provisions for availing Cenvat credit in certain casesSection 197Bill TRANSITIONAL PROVISIONSMODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1994\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Transitional provisions for availing Cenvat credit in certain cases&#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-1994","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1994","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=1994"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1994\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}