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    <title>Transitional Provisions under Goods and Service Tax</title>
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    <description>Transitional rules provide provisional migration of existing registrants, deemed appointment of existing tax officers, and carryforward of admissible CENVAT, excise, service tax and VAT credits into electronic CGST/SGST input ledgers. Credits for unavailed capital goods, inputs, WIP and goods with agents are allowed subject to admissibility, declaration and invoice conditions; recoverable credits remain tax arrears and pending claims and proceedings are to be finalized under earlier laws with cash settlement or recovery as arrears.</description>
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