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TRANSITIONAL PROVISIONS-PART-XII

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 10-1-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN 197. Transitional provisions for availing Cenvat credit in certain cases This provision has been added to as to provide for treatmen .....

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ent of the consideration for that supply of services within a period of three months from the appointed day. This provision may be a welcome step but it s also difficult to implement and brings with it restrictions. Currently a period of 9 months is .....

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the period of 3 months from the appointed day due to various reasons, so this provision will hamper the rightfully availed cenvat by them. In other instance where the services receiver generally retains a certain amount of contract value as retentio .....

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