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    <description>Whether revenue and capital receipts credited to the capital account should be reported in Form 3CD columns 16(d) and 16(e) where CPC made temporary additions and later withdrew them, and whether Form 3CD columns 26 and 27 for Cenvat credit should include GST Input Tax Credit.</description>
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      <description>Whether revenue and capital receipts credited to the capital account should be reported in Form 3CD columns 16(d) and 16(e) where CPC made temporary additions and later withdrew them, and whether Form 3CD columns 26 and 27 for Cenvat credit should include GST Input Tax Credit.</description>
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