Transitional GST provisions govern refunds, credit carry forward, and treatment of pre-appointment contracts and returns.

Transitional provisions govern refunds, returns, and continuity of input tax credit on migration to GST: refunds for goods returned after the appointed day are allowed where prior-law tax was paid and goods are returned by unregistered purchasers within the prescribed period; registered returns are deemed supplies. Pre-appointment contract price revisions permit supplementary invoices, debit notes or credit notes within the prescribed period, with credit reductions contingent on recipient adjustment. Refunds and dispute proceedings initiated under the existing law are disposed of under that law and any recoverable amounts may be recovered as arrears under this Act and remain inadmissible as input tax credit.

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