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of <h1>Transitional Provisions for Unavailed Cenvat Credit on Capital Goods under Section 144 of the Model GST Law 2016</h1> Section 144 of the Model GST Law, 2016, addresses the transitional provisions for unavailed cenvat credit on capital goods. It allows registered taxable persons to claim unavailed cenvat credit in their electronic credit ledger if it was not carried forward in a return under the previous law, provided it was admissible under both the earlier and current laws. Unavailed cenvat credit refers to the remaining credit after subtracting already availed credit from the total entitled credit. If the claimed credit is found recoverable in any proceedings, it will be recovered as an arrear of tax under the current law.
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