<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In your new registration application, if you have referred to your past registration no. of Central Excise or Service Tax, you will be eligible for transitional credit under Section 140 of CGST Act, 2017 read with Rule 117 of CGST Rules, 2017.</span></span></p>