Revised Model GST Law ( Nov 2016)
Section 197 Revised Model GST Law ( Nov 2016)
- 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 axable 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)