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What is Credit Transfer Document (CTD) in GST?

What is Credit Transfer Document (CTD) in GST?

What is Credit Transfer Document (CTD) in GST?

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Chiranjibi Jul. 27, 2018

A Credit Transfer Document (CTD) is a form issued by a manufacturer of goods, as an evidence of payment of Excise Duty on goods manufactured and cleared before 1st July.

The goods must be cleared to a person not registered under Central Excise Act but is a registered trader under GST.