Credit Transfer Document enables transfer of central excise credit to GST registered dealers subject to issuance, recordkeeping, and filing obligations. This notification prescribes the Credit Transfer Document mechanism under rule 15(2) of the CENVAT Credit Rules, 2017 allowing GST registered dealers in possession of manufactured goods cleared before the appointed date to avail central excise credit subject to eligibility criteria, specified CTD particulars, issuance within a limited period with accompanying invoices, maintenance of TRANS3A/3B records, portal reporting in TRANS 3 tables by manufacturers and dealers, and joint and several liability of manufacturers for any duplicate credit availed.