Transitional provisions for GST govern migration of registrations, carryforward of input credits and treatment of pending matters.

Transitional GST rules provide for provisional migration of existing registrations and conditional carryforward of excise/CENVAT and state VAT credits, permitting claim of unavailed credit on capital goods and credit embedded in stock for a limited retrospective period. Time limited claims are available for goods/services in transit; Input Service Distributor entitlements and recredit of previously reversed credits are recognised if payment occurs within the prescribed timeframe. Pending refunds, appeals and adjudications generally remain governed by the earlier law, while supplies after the appointed day, advances and goods on approval receive specified GST treatment.

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