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of <h1>Section 141: Transitioning to GST, Existing Tax Managers Become GST Officers, Governments Can Issue Transition Orders.</h1> Section 141 of the Model GST Law outlines transitional provisions for the implementation of the Goods and Services Tax (GST). It states that individuals appointed by the government to manage tax functions under existing laws, which are being replaced by GST, will automatically become GST officers or Competent Authorities. Additionally, the Central or State Government is authorized to issue orders or rules to ensure a smooth transition to GST, provided these actions do not conflict with the Act's objectives. These provisions apply until specific guidelines are prescribed or notified under the Act.
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