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of <h1>Transitional Provisions in Puducherry GST Act 2017: Return of Goods, Price Revisions & Input Tax Credit Claims</h1> The Puducherry Goods and Services Tax Act, 2017, outlines transitional provisions for the transition from existing tax laws to the new GST framework. It addresses scenarios such as the return of goods sold before the appointed day, price revisions in pre-existing contracts, and the handling of refund claims for input tax credit and taxes paid under previous laws. It specifies that proceedings related to tax liabilities, input tax credits, and appeals initiated before or after the appointed day are to be resolved under existing laws, with certain conditions for refunds and recoveries. The Act also details conditions under which agents can claim tax credit on goods held on behalf of principals.
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