Transitional GST provisions govern refunds, recoveries, credit treatment and tax consequences for pre-appointed-day transactions and proceedings. Transitional GST provisions govern pre-appointed-day returns of goods, price revisions, pending refund claims, appeals, assessments, revised returns and supplies under pre-existing contracts. They provide for refunds in cash, deemed supply treatment in specified cases, issue of supplementary invoices, debit notes or credit notes, recovery of amounts as arrears under this Act, and restrictions on CENVAT credit where balances have been carried forward. The provision also limits double taxation between VAT, service tax and GST, preserves specified credit entitlements, and disapplies TDS under this Act where TDS was already required under earlier VAT law.