In case you have purchased excisable goods, directly from the manufacturer / 1st stage dealer / 2nd stage dealer, you will have an invoice with the excise duty paid mentioned – that will serve as documentary evidence. However in case of goods purchased from a wholesaler, where there is no invoice available, getting the 60% / 40% credit becomes a challenge. In order to combat all these challenges, the GST law has come up with the concept of “Credit Transfer Document”. As per this, an excise registered manufacturer, may issue a Credit Transfer Document evidencing the payment of excise duty, to a registered dealer who is not registered under excise, but is liable to pay CGST under GST regime.