GST India Forum – Goods and Services Tax | Place for Experts Forums Bare Law Section 197-Transitional provisions for availing Cenvat credit in certain cases

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  • Madrecha and CoMadrecha and Co
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    #410 |

    Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment of the consideration within a period of three months, such credit can be reclaimed provided that the taxable person has made the payment of the consideration for that supply of services within a period of three months from the appointed day.
    (CGST Act)

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