Transitional GST credit rules govern admissibility and recovery, specifying treatment of refunds, revisions and returned goods after appointed day. Transitional rules tied to the appointed day set refund eligibility for goods returned, treat returns by registered persons as supplies, exempt timely returns of approval goods, and permit supplementary invoices, debit notes and credit notes for pre-appointed-day contracts, with credit note tax reductions contingent on corresponding recipient reductions of input tax credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional GST credit rules govern admissibility and recovery, specifying treatment of refunds, revisions and returned goods after appointed day.
Transitional rules tied to the appointed day set refund eligibility for goods returned, treat returns by registered persons as supplies, exempt timely returns of approval goods, and permit supplementary invoices, debit notes and credit notes for pre-appointed-day contracts, with credit note tax reductions contingent on corresponding recipient reductions of input tax credit.
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