https://www.taxtmi.com/article/detailed?id=6914 Transitional provisions preserve existing officers and grant provisional registration to prior registrants pending finalization, with cancellation for noncompliance. Pre GST credits may be carried forward if admissible under both regimes, subject to conditions including use for taxable supplies, prior entitlement, documentary possession, invoice timing, and accounting valuation; wrongful credits are recoverable. Special rules cover composition switchovers, returns of exempt or duty paid goods, job work, agent held stocks, supplementary invoices for price revisions, and treatment of pending refunds and assessments under earlier law. en-us Fri, 29 Jul 2016 08:50:03 +0530 Fri, 29 Jul 2016 08:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6914 Transitional provisions preserve existing officers and grant provisional registration to prior registrants pending finalization, with cancellation for noncompliance. Pre GST credits may be carried forward if admissible under both regimes, subject to conditions including use for taxable supplies, prior entitlement, documentary possession, invoice timing, and accounting valuation; wrongful credits are recoverable. Special rules cover composition switchovers, returns of exempt or duty paid goods, job work, agent held stocks, supplementary invoices for price revisions, and treatment of pending refunds and assessments under earlier law. Articles Goods and Services Tax - GST Fri, 29 Jul 2016 08:50:03 +0530 https://www.taxtmi.com/article/detailed?id=6914