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of <h1>Dealers Using CTDs Must Keep Detailed Records per CENVAT Credit Rules, 2004, to Ensure Tax Compliance.</h1> The statutory provisions require dealers availing credit on Credit Transfer Documents (CTDs) under the CENVAT Credit Rules, 2004, to maintain specific records. These records include the CTD number, invoice numbers linked to the CTDs, the months of clearance against these invoices, GSTIN numbers of all intermediate buyers and sellers involved in the transaction, the value of the goods, and the central excise duty paid on them. This documentation ensures transparency and compliance with taxation regulations.
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