Chapter 27: Transitional Provisions

Chapter 27: Transitional Provisions

Home GST Law Chapter 27: Transitional Provisions
Transitional_Provisions

Section 165 : General provisions – Transitional Provisions

TRANSITIONAL PROVISIONS 165. General provisions Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with...
Transitional_Provisions

Section 166 : Migration of existing taxpayers to GST – Transitional Provisions

166. Migration of existing taxpayers to GST (1) On the appointed day, every person registered under any of the earlier laws and having a valid...
Transitional_Provisions

Section 167 : Amount of CENVAT credit carried forward in a return to be...

167. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit A registered taxable person, other than a person...
Transitional_Provisions

Section 168 : Unavailed cenvat credit on capital goods, not carried forward in a...

168. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations A registered taxable person, other than...
Transitional_Provisions

Section 169 : Credit of eligible duties and taxes in respect of inputs held...

169. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations (1) A registered taxable person,...
Transitional_Provisions

Section 170 : Credit of eligible duties and taxes in respect of inputs held...

170. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations (1) A registered taxable person,...
Transitional_Provisions

Section 171 : Credit of eligible duties and taxes in respect of inputs or...

171. Credit of eligible duties and taxes in respect of inputs or input services during transit (1) A registered taxable person shall be entitled to...
Transitional_Provisions

Section 172 : Credit of eligible duties and taxes on inputs held in stock...

172. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme (1)...
Transitional_Provisions

Section 173 : Exempted goods returned to the place of business on or after...

173. Exempted goods returned to the place of business on or after the appointed day Where any goods on which duty had been exempt under...
Transitional_Provisions

Section 174 : Duty (Tax — in SGST Act) paid goods returned to the...

174. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day Where any goods on...

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