Transitional GST provisions require tax consequences for job work returns, goods on approval, and price revision adjustments. Transitional provisions treat goods returned from job work or sent on approval under earlier laws by prescribing timebound return rules: timely return avoids GST but extensions may be granted; delayed return triggers recovery of Input Tax Credit from the principal and GST liability for the job worker. Returns by unregistered persons may yield refund of prior duty/VAT, while returns by registered persons are treated as supplies allowing Input Tax Credit. Late or non-returns attract tax on the recipient or consignor. The regime also governs TDS transition, price revision documentation, and disposition of pending pre-existing law proceedings with recovery as arrears under GST.
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 provisions require tax consequences for job work returns, goods on approval, and price revision adjustments.
Transitional provisions treat goods returned from job work or sent on approval under earlier laws by prescribing timebound return rules: timely return avoids GST but extensions may be granted; delayed return triggers recovery of Input Tax Credit from the principal and GST liability for the job worker. Returns by unregistered persons may yield refund of prior duty/VAT, while returns by registered persons are treated as supplies allowing Input Tax Credit. Late or non-returns attract tax on the recipient or consignor. The regime also governs TDS transition, price revision documentation, and disposition of pending pre-existing law proceedings with recovery as arrears under GST.
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