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    <title>Miscellaneous transitional provisions</title>
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    <description>Transitional rules determine refund, credit and recovery on transition to the Bihar GST: returns of goods sold pre appointed are refundable in cash under existing law if returned by unregistered persons and identifiable; registered returns are supplies. Pre appointed contract price revisions permit supplementary invoices/debit notes or credit notes within prescribed time, with recipient reversal required for supplier liability reduction. Proceedings and refunds under existing law are to be disposed of under that law, refundable amounts paid in cash, rejected or recovered amounts not admissible as input tax credit under this Act.</description>
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      <description>Transitional rules determine refund, credit and recovery on transition to the Bihar GST: returns of goods sold pre appointed are refundable in cash under existing law if returned by unregistered persons and identifiable; registered returns are supplies. Pre appointed contract price revisions permit supplementary invoices/debit notes or credit notes within prescribed time, with recipient reversal required for supplier liability reduction. Proceedings and refunds under existing law are to be disposed of under that law, refundable amounts paid in cash, rejected or recovered amounts not admissible as input tax credit under this Act.</description>
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