Cenvat credit migration requires specified declarations and percentage-based carryforward for intra-state and inter-state supplies under GST.

Transitional provisions permit taxpayers to carry forward Cenvat credit upon GST migration by declaring closing Cenvat balances, unavailed credit on capital goods, and stocks of inputs with or without duty paid invoices; allowable carryforward is determined by applying specified percentages: intra State 60% (total tax 18%/28%) or 40% (5%/12%), and inter State 30% (18%/28%) or 20% (5%/12%).

---

---

---