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of <h1>Section 142 of Uttarakhand GST Act 2017: Transitional Tax Provisions, Refunds, and Input Tax Credit Conditions Explained</h1> Section 142 of the Uttarakhand Goods and Services Tax Act, 2017 outlines transitional provisions for tax adjustments during the transition to GST. It addresses scenarios such as goods returned after the appointed day, price revisions under pre-existing contracts, and claims for refunds of taxes paid under previous laws. Refunds are processed according to the existing law, with specific conditions for input tax credit. The section also details how appeals and assessments initiated before the appointed day are handled and stipulates conditions for tax credits on goods held by agents. It provides guidelines for tax liabilities on goods and services supplied after the transition.
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