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of <h1>GST Transitional Provisions: Key Rules for Job Work, Goods Returns, and Approval Post-July 1, 2017</h1> The transitional provisions under the GST law address job work, goods returned, and goods sent for approval. Goods sent for job work before July 1, 2017, can be returned without GST within six months, extendable by two months. If not returned, ITC recovery and GST payment are required. Goods removed before this date but returned within six months allow for duty/VAT refunds if unregistered or treated as supply if registered. Goods on approval returned within the period incur no tax, but tax applies if returned late. TDS under VAT is not required post-GST. Price revisions require supplementary invoices or credit notes. Proceedings under repealed laws continue, with refunds or recoveries handled under existing laws.
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