Transitional_Provisions
Section 196 : Deduction of tax source – Transitional Provisions
June 10, 2017

Section 197 : Transitional provisions for availing Cenvat credit in certain cases. – Transitional Provisions

Transitional_Provisions

197. Transitional provisions for availing Cenvat credit in certain cases

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)

Team@HostBooks
Team@HostBooks
Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.

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