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TaxTMI 
Miscellaneous transitional provisions [ Section 142 ]
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....cer: * such goods are returned by a registered person, the return of such goods shall be deemed to be a supply. Revision of price - supplementary invoice or debit/credit note raised in GST [section 142(2)] * Upward Revision * Where any person entered into contract prior to the appointed day, the registered person who had removed or provided such goods or services or both * the price of any goods or services or both is revised upward on or after the appointed day, * supplier shall issue to the recipient a supplementary invoice or debit note, within thirty days of such price revision and * for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward sup....
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....nbsp;section 142(2) of the CGST Act, in case of revision of prices of any goods or services or both on or after the appointed day (i.e., 01.07.2017), a supplementary invoice or debit/credit note may be issued which shall be deemed to have been issued in respect of an outward supply made under the CGST Act. * 2. It is accordingly clarified that in case of revision of prices, after the appointed date, of any goods or services supplied before the appointed day thereby requiring issuance of any supplementary invoice, debit note or credit note, the rate as per the provisions of the GST Acts (both CGST and SGST or IGST) would be applicable. File claim of refund file before GST Regime [section 142(3)] * Filling of Ref....
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.... appointed day has been carried forward under this Act. Every claim of refund after appointed day[Section 142(5)] * Every claim of refund filed by a person after the appointed day for refund of tax paid under the existing law * in respect of services not provided shall be disposed of in accordance with the provisions of existing law and * any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of section 11B(2) of the Central Excise Act, 1944. Proceeding of Appeals[Section 142(6)] In case of appeal file and credit found to be admissible * every proceeding of appeal, review or reference relating to a claim fo....
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....cessed as per the Existing laws * If appeal is in favor of the tax payer and any amount found to be admissible to the claimant shall be refunded to him in cash * the amount rejected, if any, shall not be admissible as input tax credit under this Act. * If appeal is not in favor of the tax payer and if any amount becomes recoverable as a result of such appeal, be recovered as an arrear of duty or tax under this Act * such recovered amount shall not be admissible as input tax credit under this Act Tax liability towards old transactions[Section 142(8)] * In pursuance of an assessment or adjudication proceedings instituted if any amount of tax, interest, fine or penalty becomes recoverable from the person, * If asse....
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....h Supplies liable to GST. Supply of goods or services under VAT Act & Services Act 1994[ Section 142(11)] * Notwithstanding anything contained in section 12, * no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Value Added Tax Act of the State; * Notwithstanding anything contained in section 13, * no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under services Tax 1994 * where tax was paid on any supply both under the Value Added Tax Act and under Services Tax act, 1994, * tax shall be leviable under this Act and * the taxable person shall be entitled to take credit of value added tax or service tax....