Seeks to prescribe the credit transfer document under rule 15(2) of CCR, 2017

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..... 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 invo .....

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..... a car; (iii) verifiable records of clearance and duty payment relatable to each piece of such goods is maintained by the manufacturer and are made available for verification on demand by a Central Excise officer; (iv) the CTD shall be serially numbered and shall contain the Central Excise registration number, address of the concerned Central Excise Division, name, address and GSTIN number of th .....

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..... not be issued in favour of a dealer to whom invoice was issued for the same goods before such date; (ix) a dealer availing credit using CTD on manufactured goods shall not be eligible to avail credit under provision of sub-rule (4) of rule 117 of Central Goods and Services Tax Rules, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer; (x) a dealer .....

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..... thereof in table 2 of TRANS 3 on common portal within sixty days of the appointed date. 5. A manufacturer issuing CTD shall maintain record in the form TRANS 3A and such record shall be made available to the Central Excise officer for verification on demand. 6. A dealer availing credit on CTDs shall maintain record in the form TRANS 3B and such record shall be made available to the Central Exci .....

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..... . No. CTD No. Invoices no. against which CTD has been issued Invoice date Months in which these clearances were made against the invoices GSTIN Nos. of all intermediate buyers and sellers through whom the goods have passed Value of Goods Central Excise duty paid Trans 3B 1. Documents to be maintained by the dealer availing credit on CTDs S. No. CTD No. Invoice no(s). against .....

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