Credit Transfer Document requirements mandate detailed recordkeeping and invoice retention to support transfer of input credit.

Insertion prescribes documentary and recordkeeping requirements for issuance of Credit Transfer Document (CTD). Manufacturers issuing CTDs must maintain a register recording CTD number, invoice numbers and dates, months of clearances, GSTINs of intermediate buyers and sellers, value of goods and central excise duty paid. Copies of invoices of intermediate dealers through whom goods passed must be preserved by the dealer availing credit on the CTD to ensure invoice traceability and evidentiary support for availing credit.

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