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of <h1>GST Transition: Automatic Registration Migration, CENVAT Carry Forward, and Unclaimed Capital Goods Credits Addressed</h1> The GST transitional provisions aim to facilitate a smooth shift from existing tax laws to GST, minimizing challenges. The provisions apply to both CGST and IGST Acts. Key points include automatic migration of existing registrations, carrying forward CENVAT and State VAT balances, and availing unclaimed credits on capital goods. Provisions address excise duty credits on stock, goods/services in transit, and input service distribution. Specific rules govern goods returns, debit/credit notes, and pending refunds and appeals under previous laws. Ongoing contracts and tax on advances are addressed, ensuring no double taxation. The provisions also cover revised returns, ongoing contracts, and TDS on works contracts.
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