https://www.taxtmi.com/acts?id=23995 Transitional arrangements under the GST regime permit specified registered persons to carry forward accumulated CENVAT credit into the electronic credit ledger, subject to prescribed conditions and exclusions. The provision covers carried-forward credit, unavailed credit on capital goods, credit on inputs and stock held on the appointed day, input service distributor distributions, centralised registrations, and reclamation of reversed credit where consideration is later paid. It also defines the scope of eligible duties and eligible duties and taxes for transitional credit purposes and excludes cess amounts not expressly covered. en-us Mon, 27 Mar 2017 17:19:22 +0530 Fri, 26 Jun 2026 12:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23995 Transitional arrangements under the GST regime permit specified registered persons to carry forward accumulated CENVAT credit into the electronic credit ledger, subject to prescribed conditions and exclusions. The provision covers carried-forward credit, unavailed credit on capital goods, credit on inputs and stock held on the appointed day, input service distributor distributions, centralised registrations, and reclamation of reversed credit where consideration is later paid. It also defines the scope of eligible duties and eligible duties and taxes for transitional credit purposes and excludes cess amounts not expressly covered. Act-Rules GST Mon, 27 Mar 2017 17:19:22 +0530 https://www.taxtmi.com/acts?id=23995