https://www.taxtmi.com/acts?id=23332 Revisions of returns filed under the earlier law produce two outcomes: if a post-appointed-day revision shows amounts recoverable or credits inadmissible, those amounts are recovered as an arrear of tax under GST and are not admissible as input tax credit; if the revision occurs after the appointed day but within the earlier law's revision time limit and shows refundable amounts or admissible cenvat/input tax credit, the refund or credit shall be effected under the earlier law in accordance with its provisions. en-us Mon, 28 Nov 2016 12:37:19 +0530 Tue, 29 Nov 2016 14:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23332 Revisions of returns filed under the earlier law produce two outcomes: if a post-appointed-day revision shows amounts recoverable or credits inadmissible, those amounts are recovered as an arrear of tax under GST and are not admissible as input tax credit; if the revision occurs after the appointed day but within the earlier law's revision time limit and shows refundable amounts or admissible cenvat/input tax credit, the refund or credit shall be effected under the earlier law in accordance with its provisions. Act-Rules Bill Mon, 28 Nov 2016 12:37:19 +0530 https://www.taxtmi.com/acts?id=23332