Notification No 21/2017 – Central Excise (N.T.) Dated 30th June, 2017
Seeks to prescribe the credit transfer document under rule 15(2) of CCR, 2017 vide Notification No 21/2017 – Central Excise (N.T.) Dated 30th June, 2017
[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART –II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 21/2017 – Central Excise (N.T.)
New Delhi, the 30th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-rule (2) of rule 15 of CENVAT Credit Rules, 2017, the Central Government hereby directs that a manufacturer who was registered under Central Excise Act, 1944 (hereinafter referred as ‘manufacturer’), to evidence payment of duty of excise specified in the First Schedule to the erstwhile Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him under the cover of an invoice before the 1 st day of July, 2017 (hereinafter referred to as ‘such date’), may issue a document called Credit Transfer Document (hereinafter referred to as ‘CTD’) to a person (hereafter referred to as ‘dealer’) who was not registered under the Central Excise Act, 1944 but is registered under the provisions of Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act, 2017’) and is in possession of such manufactured goods held in stock on the such date, subject to such limitations, conditions and procedures as specified below:
Download Complete credit transfer document under rule 15(2) of CCR, 2017
Notification No 21/2017 – Central Excise (N.T.)
Central Excise (N.T) Notifications
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