<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">CENVAT credit lying in balance in the return filed for period upto 30.06.17 is to be allowed as CGST credit as per Section 140(8) of the CGST Act, 2017 read with Rule 117(2) of CGST Rules, 2017.</span></span></p>