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of <h1>Transfer Unutilized Cenvat Credit to New Electronic Ledger if Registered Under New Act, Subject to Conditions</h1> A taxable person with centralized registration under the previous law can transfer unutilized Cenvat Credit to their electronic credit ledger upon obtaining registration under the new Act. This transfer applies to credit carried forward in a return for the period before the appointed day, provided the return is filed within three months of the appointed day. The return must be original or a revised version with reduced credit claims. The credit is only allowed if it qualifies as input tax credit under the new Act and can be transferred to any registered taxable person with the same PAN as the centralized registration under the previous law.
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