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CHAPTER– XXV
TRANSITIONAL PROVISIONS
141. General provisions
142. Migration of existing taxpayers to GST
143. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
144. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
145. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
146. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
147. Amount payable in the event of a taxable person switching over to composition scheme
148. Exempted goods returned to the place of business on or after the appointed day
149. Duty paid goods returned to the place of business on or after the appointed day
150. Inputs removed for job work and returned on or after the appointed day
151. Semi-finished goods removed for job work and returned on or after the appointed day
152. Finished goods removed for carrying out certain processes and returned on or after the appointed day
153. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
154. Pending refund claims to be disposed of under earlier law
155. Claim of cenvat credit to be disposed of under the earlier law
156. Finalization of proceedings relating to output duty liability
157. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
158. Treatment of the amount recovered or refunded pursuant to revision of returns
159. Treatment of long term construction / works contracts
160. Progressive or periodic supply of goods or services
161. Treatment of retention payments
162. Credit distribution of service tax by ISD
162A.Tax paid on goods lying with agents to be allowed as credit
162B. Tax paid on capital goods lying with agents to be allowed as credit
162C. Treatment of branch transfers
162D. Goods sent on approval basis returned on or after the appointed day
162 E. Deduction of tax source
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