https://www.taxtmi.com/acts?id=29931 Transitional provisions require refunds for goods returned that were taxed under prior law when returned by unregistered purchasers within six months, treat returns by registered persons as supplies, mandate supplementary invoices or debit notes for upward price revisions and permit credit notes for downward revisions subject to recipient credit reduction, and direct that pre transition refund and appeal proceedings be completed under the existing law with refundable amounts paid in cash while recoverable amounts are recoverable as arrears under the new Act and are not admissible as input tax credit. en-us Wed, 05 Jul 2017 18:03:03 +0530 Thu, 10 Aug 2017 11:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29931 Transitional provisions require refunds for goods returned that were taxed under prior law when returned by unregistered purchasers within six months, treat returns by registered persons as supplies, mandate supplementary invoices or debit notes for upward price revisions and permit credit notes for downward revisions subject to recipient credit reduction, and direct that pre transition refund and appeal proceedings be completed under the existing law with refundable amounts paid in cash while recoverable amounts are recoverable as arrears under the new Act and are not admissible as input tax credit. Act-Rules GST - States Wed, 05 Jul 2017 18:03:03 +0530 https://www.taxtmi.com/acts?id=29931