Chapter 27: Transitional Provisions

Chapter 27: Transitional Provisions

Home GST Law Chapter 27: Transitional Provisions
Transitional_Provisions

Section 185 : Treatment of the amount recovered or refunded pursuant to revision of...

185. Treatment of the amount recovered or refunded pursuant to revision of returns (1)Where any return, furnished under the earlier law, is revised after the...
Transitional_Provisions

Section 186 : Treatment of long term construction / works contracts – Transitional Provisions

186. Treatment of long term construction / works contracts The goods and/or services supplied on or after the appointed day in pursuance of a contract...
Transitional_Provisions

Section 187 : Progressive or periodic supply of goods or services – Transitional Provisions

187. Progressive or periodic supply of goods or services Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply...
Transitional_Provisions

Section 188 : Taxability of supply of services in certain cases – Transitional Provisions

188. Taxability of supply of services in certain cases Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services...
Transitional_Provisions

Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions

189. Taxability of supply of goods in certain cases Notwithstanding anything contained in section 12 or 14, the tax in respect of the taxable goods...
Transitional_Provisions

Section 190 : Credit distribution of service tax by ISD – Transitional Provisions

190. Credit distribution of service tax by ISD Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any...
Transitional_Provisions

Section 191 : Provision for transfer of unutilized Cenvat Credit by taxable person having...

191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Where a taxable person having centralized registration...
Transitional_Provisions

Section 192 : Tax paid on goods lying with agents to be allowed as...

192. Tax paid on goods lying with agents to be allowed as credit Where any goods belonging to the principal are lying at the premises...
Transitional_Provisions

Section 193 : Tax paid on capital goods lying with agents to be allowed...

193. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at...
Transitional_Provisions

Section 194 : Treatment of branch transfers – Transitional Provisions

194. Treatment of branch transfers Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed...

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