Home GST LAW (Draft) Chapter 27 – Transitional Provisions

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,...

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