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TRANSITIONAL
PROVISIONS
IN GST
(Chapter XX of CGST Act & OGST Bill)
 Transitional Provisions
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MIGRATION OF EXISTING TAX PAYERS

[s. 139]

TRANSITIONAL ARRANGEMENT OF

ITC[s. 140]

TRANSITIONAL PROVISION RELATED

TO JOB WORK [s.141]

MISCELLANEOUS TRANSITIONAL
 MIGRATION OF EXISTING TAX
3 PAYERS TO GST [s. 139]
Taxable Person FINAL
furnishes required REGISTRATION
information within CERTIFICATE IS
Issue of 6 months GRANTED
Provisional
Certificate
with validity of
6 months
Taxable Person does Provisional
not furnish required Certificate may be
information within 6 Cancelled
months

Provisional Certificate is cancelled Provisional Certificate is

upon dealers application DEEMED NOT TO HAVE BEEN
[Not Liable under GST] ISSUED
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C/F IN THE LAST RETURN

UNAVAILED CREDIT ON
CAPITAL GOODS
PRE GST
CENVAT/ MANUFACTURED GOODS EXEMPT
VAT EARLIER - TAXABLE NOW
CREDIT

ENJOYED COMPOSITION PRE GST,

NOW UNDER NORMAL SCHEME

TAX PAID EARLIER-INPUT

RECEIVED IN GST-invoice within
30 days (+30 by Commissioner)
5 CENVAT/VAT CREDIT
CARRIED FORWARD
CREDIT WILL BE
UNAVAILED CENVAT/VAT
AVAILABLE IN GST
CREDIT ON CAPITAL
GOODS
NOT CARRIED FORWARD
Subject to the following Conditions :

The amount has to be admissible as CENVAT/VAT credit under

the earlier law & as ITC under the GST Law

The amount will be recoverable as an arrear of tax under GST if it

is recoverable due to any proceeding instituted against the taxable
person under the earlier law whether before or after the appointed
day
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Earlier in
Earlier Exempted Composition but
but Taxable under under Normal scheme
GST in GST

SHALL BE ENTITLED for Credit of

eligible duties/taxes/VAT on
Inputs held in stock on the
appointed day
Inputs contained in semi-
finished /finished goods held in
stock on the appointed day
PROVIDED
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Inputs are used for making taxable supplies

Inputs were otherwise available for CENVAT/VAT Credit

if the taxable person had not been a manufacturer of
exempted goods/not in Composition/had liability under
the earlier law & credit is available on it in GST

Is in possession of valid invoice, etc which were issued

not earlier than 12 months from the appointed day

The amount will be recoverable as an arrear of tax

under GST if it is recoverable due to any proceeding
instituted under the earlier law
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Not in Composition
Moves to Composition
Scheme earlier & having
Scheme in GST
C/F eligible credit

Shall Debit in the electronic credit/cash ledger

Amount equivalent to the credit of input

tax in respect of
Inputs held in stock on the appointed
day
Inputs contained in semi-finished
/finished goods held in stock on the
appointed day
INPUT RECEIVED NOW TAX PAID EARLIER [s. 140(5)]
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ENTITLE TO TAKE ITC

PAYMENT MADE EARLIER-but-INPUT RECEIVED NOW

Conditions:
-Invoice Within 30 Days Of Appointed Day
-Another 30 Days By Commissioner
(sufficient cause has to be shown)
-A Statement Has To Be Produced In
Respect of The Credit
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Conditions:
Removal/Dispatch to the job worker/ for test prior to
No Tax
appointed day & is
Returned within six months from the appointed
payabl
day/extended period (not more than 2 months by Com)
Manufacturer & Job Worker both declare the details of e
Inputs/Semi-finished/Finished Goods held in stock by
the Job Worker on the appointed date
#Tax Payable by
the Job worker/ Returned beyond Manufacturer can
six months / transfer finished
person returning
extended period goods to the
the goods premises of any
regd. Taxable
#Tax Payable by Not Returned person for Export
the within six without tax
Manufacturer months /extended
period
#Provided goods are taxable under the GST Law
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Goods which were Goods on which Duty/Tax

Earlier Exempted paid under the earlier law
but Taxable under
GST
No Tax is payable by the
person returning the Goods

No Tax is payable
Taxable Person receiving
by the person
goods within 6 months
returning the Goods
entitled to credit of duty/tax
paid earlier at the time of
removal/sale
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Price is REVISED after the appointed day in
respect of a previous contract

Documents that may be issued by the

supplier

o n
i ti
o nd al * Documents shall be deemed to have been issued in respect
c of an outward supply made under GST
* Allow to reduce OT only if recipient reduce ITC
 Miscellaneous Ref/Rec [s.142]
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CENVAT/VAT Credit as Assessment/Adjudication
per Earlier Law Proceeding as per Earlier
Laws(any tax/penalty/interest)
Proceeding of
appeal, revision,
review or
reference
Refund/
initiated before Recover
the appointed day
to be disposed of y
as per the earlier
law [142(6)]

Liability of Output Duty/ Revision of return as

Tax as per Earlier Law per Earlier Law

PENDING REFUND CLAIMS FILED BEFORE THE APPOINTED

DAY to be disposed of as per the provisions of earlier
law
 Miscellaneous Ref/Rec (Cont)
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To be generally paid in Cash (CGST) &
REFUND - as per the provisions of earlier law
Pending or accruing (SGST)
from appeal, etc.
Rejected Claim of Refund to LAPSE

RECOVERY resulting
from proceedings To be Recovered as an arrear of GST
under the earlier law

Amount refundable/recoverable shall not be

admissible as ITC under GST
 Transitional Prov. (cont..)
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Tax payable GST

Revised Return
[s. 142(9)]
EXIS
Refundable
TING

o Goods and/or services

Supply to supplied after the appointed
be taxed date
under GST o Contract entered prior to
Law [s. the appointed date
142(10)]
 MISCELLANEOUS
TAX PAID ON GOODS/ CAPITAL GOODS LYING WITH
16 AGENTS TO BE ALLOWED AS CREDIT [s. 142(14)]

Goods belonging to Principal lying with the agent on the appointed day

Conditions:
Agent is registered under GST
Principal & Agent both declare the details of stock of Goods lying
with the agent immediately preceding the appointed day
Invoices were issued not earlier than 12 months prior to the
appointed day
Principal has either reversed or not availed of the ITC in respect
of such goods

Agent entitled to take credit of tax paid on such goods

--- this provision is specific to SGST Law

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Goods Sent Rejected Goods
No Tax is payable on
on approval returned within six
returned goods
basis months
Not earlier Rejected Goods
than six returned after six Tax is payable by the
months prior months/ extended person returning the
to the period(Max. 2 months) goods
appointed Goods taxable
dated under GST

Rejected/Not Goods Rejected

Approved by but not returned Tax is payable by the
the buyer within six months/ person who sent the
extended period goods on approval
Goods taxable basis
under GST
--- this provision is specific to SGST Law
 MISCELLANEOUS
DEDUCTION OF TAX AT SOURCE [s. 142(13)]
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Goods sold/invoice Payment made against

issued prior to the such sale, on or after the
appointed day appointed day

Tax was required

Will not be considered for
to be deducted on
TDS under GST Law
such sale under
earlier law

--- this provision is specific to SGST Law

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