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<h1>Transfer of unutilized cenvat credit permitted to centralized registrants, subject to admissibility and return-filing conditions.</h1> A taxable person with centralized registration under the earlier law who registers under this Act may take, into the electronic credit ledger, Cenvat credit carried forward in a return for the period ending the day before the appointed day in the prescribed manner. Credit allowed where transitional return conditions are met (original or revised return with reduced credit) and only if the amount is admissible as input tax credit under this Act; such admissible credit may be transferred to any registered taxable person with the same PAN used for centralized registration.
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