Credit Transfer Document reporting requires manufacturers and dealers to file specified summary forms capturing GSTIN, invoices, quantities, value, and duty.

Proposal to insert reporting of Credit Transfer Documents (CTDs) into the CENVAT Credit Rules, 2004 via TRANS 3: two summary return formats requiring GSTIN of the counterparty, total CTDs issued/received, number of underlying invoices, total quantity and value of goods covered, and central excise duty paid, imposed respectively on manufacturers issuing CTDs and on dealers availing credit on CTDs to enable reconciliation for CENVAT credit.

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