A manufacturer could have cleared goods to a dealer before the GST. In this case, a dealer not registered under the Central Excise Act is nevertheless registered under the CGST Act 2017. To address such cases, the 2004 CENVAT Credit Rules have a special provision. A credit transfer document may be issued by the manufacturer to the dealer in such an instance. A car. (b) The manufacturer keeps verifiable records regarding clearance and payment of duty applicable to each piece. These records can be requested by a Central Excise officer for verification. (c) The Credit Transfer document shall be serially number and contain the Central Excise registration numbers, address of the Central Excise Division, name and GSTIN numbers of the person to which it is issued, description, class, invoice number with date and removal, mode and vehicle registration numbers, duty rate, duty, quantity, value, and excise as specified in the Central Excise Tariff Act, 1986. (d) The manufacturer has verified that the dealer to which Credit Transfer Document is issued is actually in possession of the manufactured goods in the condition in which they were cleared by him on 1 July 2017. Credit Transfer Document shall be issued until 30 July 2017. A copy of the invoices must be attached to the Credit Transfer document. The dealer using CTDs must keep copies of all invoices related to selling and buying from the manufacturer to the dealer. CTDs shall not be issued to dealers who received invoices for identical goods prior to the date specified. (h) Credit Transfer Documents are not available to dealers who avail credit for manufactured goods. This applies only to identical goods made by the same manufacturer that are in stock at the dealer. (i) Credit Transfer Document credit is only available to dealers who mention the corresponding Credit Transfer Document Number in their invoices.