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