https://www.taxtmi.com/acts?id=23998 Transitional GST provisions govern pre-appointed-day returns of goods, price revisions, pending refund claims, appeals, assessments, revised returns and supplies under pre-existing contracts. They provide for refunds in cash, deemed supply treatment in specified cases, issue of supplementary invoices, debit notes or credit notes, recovery of amounts as arrears under this Act, and restrictions on CENVAT credit where balances have been carried forward. The provision also limits double taxation between VAT, service tax and GST, preserves specified credit entitlements, and disapplies TDS under this Act where TDS was already required under earlier VAT law. en-us Mon, 27 Mar 2017 17:20:05 +0530 Fri, 26 Jun 2026 12:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23998 Transitional GST provisions govern pre-appointed-day returns of goods, price revisions, pending refund claims, appeals, assessments, revised returns and supplies under pre-existing contracts. They provide for refunds in cash, deemed supply treatment in specified cases, issue of supplementary invoices, debit notes or credit notes, recovery of amounts as arrears under this Act, and restrictions on CENVAT credit where balances have been carried forward. The provision also limits double taxation between VAT, service tax and GST, preserves specified credit entitlements, and disapplies TDS under this Act where TDS was already required under earlier VAT law. Act-Rules GST Mon, 27 Mar 2017 17:20:05 +0530 https://www.taxtmi.com/acts?id=23998