Credit Transfer Document

What is (CTD) in GST?

What happens to the CENVAT Credit when a concessionaire that was not registered under the Excise Act receives the goods dispatched before July 1, 2017? Under the GST scheme, the manufacturer must issue a credit transfer document in such cases. Let us learn about these documents in detail.

A Credit Transfer Document (CTD) is a form issued by a manufacturer of goods, as proof of the payment of special taxes on goods manufactured and compensated before July 1. The goods must be dispatched by a person who is not registered under the Central Special Tax Law but who is a registered merchant according to GST.

Conditions for Issuing a Credit Transfer Document

Credit Transfer Document

What is the Process for Issuing a Credit Transfer Document (CTD)?

From 1 July to 307 days, the manufacturer must distribute a CTT. Ie until July 2017. Proper invoices must be added to the credit transfer doc.

What Are the Documents Needed to Be Filed?


Formats of the FORMS TRANS 3, 3A and 3B

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