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Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 Chapter XXV = TRANSITIONAL PROVISIONS Chapters List This

TRANSITIONAL PROVISIONS - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

Chapter: XXV
TRANSITIONAL PROVISIONS
Section 141	:	General provisions
Section 142	:	Migration of existing taxpayers to GST
Section 143	:	Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
Section 144	:	Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
Section 145	:	Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section 146	:	Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Section 147	:	Amount payable in the event of a taxable person switching over to composition scheme
Section 148	:	Exempted goods returned to the place of business on or after the appointed day
Section 149	:	Duty paid goods returned to the place of business on or after the appointed day
Section 150	:	Inputs removed for job work and returned on or after the appointed day
Section 151	:	Semi-finished goods removed for job work and returned on or after the appointed day
Section 152	:	Finished goods removed for carrying out certain processes and returned on or after the appointed day
Section 153	:	Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
Section 154	:	Pending refund claims to be disposed of under earlier law
Section 155	:	Claim of cenvat credit to be disposed of under the earlier law
Section 156	:	Finalization of proceedings relating to output duty liability
Section 157	:	Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section 158	:	Treatment of the amount recovered or refunded pursuant to revision of returns
Section 159	:	Treatment of long term construction / works contracts
Section 160	:	Progressive or periodic supply of goods or services
Section 161	:	Treatment of retention payments
Section 162	:	Credit distribution of service tax by ISD
Section 162A	:	Tax paid on goods lying with agents to be allowed as credit
Section 162B	:	Tax paid on capital goods lying with agents to be allowed as credit
Section 162C	:	Treatment of branch transfers
Section 162D	:	Goods sent on approval basis returned on or after the appointed day
Section 162E	:	Deduction of tax source

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