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    <title>Miscellaneous transitional provisions.</title>
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    <description>Transitional rules treat returns of pre-appointed-day goods as refund-eligible when returned by unregistered persons within six months, deem supplementary invoices or debit notes and permitted credit notes from pre-appointed-day contracts as outward supplies, require refund claims and pre-appointment proceedings to be disposed under existing law with refunds paid in cash and unrecovered amounts recovered as arrears under this Act, disallow recovered amounts as input tax credit, and prescribe tax relief and credit treatment where prior VAT or service tax was leviable, together with conditions for agent claims on principal&#039;s stock.</description>
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      <title>Miscellaneous transitional provisions.</title>
      <link>https://www.taxtmi.com/acts?id=28786</link>
      <description>Transitional rules treat returns of pre-appointed-day goods as refund-eligible when returned by unregistered persons within six months, deem supplementary invoices or debit notes and permitted credit notes from pre-appointed-day contracts as outward supplies, require refund claims and pre-appointment proceedings to be disposed under existing law with refunds paid in cash and unrecovered amounts recovered as arrears under this Act, disallow recovered amounts as input tax credit, and prescribe tax relief and credit treatment where prior VAT or service tax was leviable, together with conditions for agent claims on principal&#039;s stock.</description>
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      <pubDate>Sat, 01 Jul 2017 12:15:08 +0530</pubDate>
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