Which amount will be carried forward as CGST under GST law (Assuming applicability of GST from 1st July, 2017)?

Input tax credit as per the last available return furnished under the earlier law

Input tax credit as per the CENVAT Credit Register on 30th June, 2017

Input tax credit as per the books as on 30th June, 2017

Input tax credit as per the return furnished for the period ending 30th June, 2017

Which amount will be carried forward as CGST under GST law (Assuming a

1.	Which amount will be carried forward as CGST under GST law (Assuming applicability of GST from 1st July, 2017)?
A.	Input tax credit as per the CENVAT Credit Register on 30th June, 2017
B.	Input tax credit as per the books as on 30th June, 2017
C.	Input tax credit as per the return furnished for the period ending 30th June, 2017
D.	Input tax credit as per the last available return furnished under the earlier law
Answer» D. Input tax credit as per the last available return furnished under the earlier law