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of <h1>Section 142 of Delhi GST Act 2017: Transitional Tax Provisions for Returned Goods, Refunds, and Pre-GST Contracts Explained</h1> Section 142 of the Delhi Goods and Services Tax Act, 2017 outlines transitional provisions for tax treatment during the switch to GST. It provides guidelines for handling goods returned after the GST implementation date, including conditions for tax refunds and the treatment of returned goods as supplies. The section addresses price revisions in pre-GST contracts, stipulating issuance of supplementary invoices or credit notes. It also details the handling of pending tax refund claims, appeals, and revisions under the previous tax laws, specifying conditions for admissibility of input tax credits. Additionally, it addresses tax implications for goods sent on approval, agents holding principal's goods, and dual tax payments under previous laws.
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