1. TRANSITIONAL PROVISIONS

2. Goods sent on approval basis
PRESENTATION PLAN
MIGRATION,
CREDIT
Job work
Sales return
Goods sent on approval basis
PRICE REVISION,
Miscellaneous

3. CHAPTER XX TRANSITIONAL PROVISIONS
139. Migration of existing taxpayers Transitional arrangements for ITC 141. Transitional provisions relating to job work Miscellaneous transitional provisions.

4. INPUT TAX CREDIT Carry forward of c/b credit
Unavailed credit capital goods
DUTY PAID STOCK
INPUT TAX CREDIT
Taxable plus Exempt earlier
GOODS /SERVICES IN TRANSIT
ISD Centralised Registration

5. JOB WORK GOODS RETURNED PRICE REVISION OLD P R O C E D U
GOODS SENT ON APPROVAL BASIS.
PRICE REVISION
TDS deducted under VAT
Goods or CG lying with the agent

6. 139.Migration of existing tax Payer
Any person registered  under any of the existing law and
having PAN
Provisional  registration .
Final registration after submission of certain documents

7. INPUT TAX CREDIT TRANSITION

8. TRANSFER OF CREDIT UNDER EXCISE AND SERVICE TAX
CREDIT OF EXCISE DUTY LAYING IN BALANCE
INTO INPUT CREDIT LEDGER OF CGST
BOTH CREDITS CAN BE CARRIED FORWARD
CREDIT OF SERVICE TAX LAYING IN BALANCE
Compounding dealers under Section 10 not eligible

9. TRANSFER OF CREDIT UNDER VAT
INTO INPUT CREDIT LEDGER OF SGST
CREDIT OF VAT DUTY LAYING IN BALANCE
BOTH CREDITS CAN BE CARRIED FORWARD
CREDIT OF ENTRY TAX LAYING IN BALANCE

10. Transitional arrangements for ITC
WHAT HAPPENS TO MY UNAVAILED 50% CREDIT ON CAPITAL GOODS?
YOU CAN TAKE CREDIT IN INPUT CREDIT LEDGER OF CGST
CHEAR UP

11. Transitional arrangements for ITC
MY GOODS WERE EXEMPTED EARLIER, BUT NOW TAXABLE UNDER GST, WILL I GET CREDIT OF TAX PAID ON STOCK LAYING WIT ME?
YOU CAN TAKE CREDIT IN INPUT CREDIT LEDGER OF CGST/SGST
OFCOURSE

12. Transitional arrangements for ITC
MY GOODS ARE IN TRANSIT ON WHICH EXCISE /VAT IS PAID, WILL I GET CREDIT OF TAX PAID IF I RECEIVED GOODS AFTERR APPOINTED DAY?
YOU CAN TAKE CREDIT IN INPUT CREDIT LEDGER OF CGST/SGST
DON’T WORRY

13. Transitional arrangements for ITC
I HAD TO TAKE FRESH REGISTRATION AS ISD. WHAT HAPPENS TO CREDIT RELATD TO INVOICES RECEIVED MENTIONING OLD REGISTRATION?
YOU CAN TAKE CREDIT IN INPUT CREDIT LEDGER OF CGST/SGST ON SUCH INVOICES ALSO
DON’T WORRY

14. Transitional arrangements for ITC
Carry forward of c/b credit
Unavailed credit on capital goods:
Credit on goods lying in stock
Taxable plus Exempt activity earlier
Input/Input Services in transit
ISD
Centralised registration

15. FILE FORM GST TRANS-1 WITHIN 90 DAYS
HOW TO GET THE CREDIT
FILE FORM GST TRANS-1 WITHIN 90 DAYS
RULE 1

16. CONDITIONS FOR TRANSITIONAL CREDIT
CREDIT SHALL NOT BE ALLOWED IF
Input credit is not Admissible under present act
If all returns for previous six moths are not filed
If credit related to exempted goods manufactured and cleared under Notification (CGST)
Credit related to Capital goods is admissible under present and new ACT(CGST)

17. CONDITIONS FOR TRANSITIONAL CREDIT
Input are used for taxable supply under this Act
RP is entitle for input tax credit under this Act
RP is in possession of Invoice or other duty payment documents
Such Invoices not more than twelve months old.
Supplier of services is not eligible for abatement under this Act.

18. Input /input services in transit
Received on or after the appointed day but the duty or tax paid earlier
RP may take credit of eligible duties and taxes
  the invoice has been recorded in the books within 30 days from the appointed day.
Extendable by 30 days by Commissioner
furnish a statement
ISD can also distribute such credit

19. Transitional arrangements for ITC
I will get refund if substantiated AS PER rule 12 of the Central Sales Tax
Rules, 1957
AM I GOING TO LOOSE THE CREDIT RELATED TO SECTION 3, 5(3), 6, 6A or 8(8) of the CST, Act
Wait

20. Additional Condition for SGST
VAT c/f credit relating to CST cases
Provided further that so much of the said credit as is attributable to
any claim related to Sections 3, 5(3), 6, 6A or 8(8) of the CST, Act,
which is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957
shall not be eligible to be credited to the electronic credit ledger:
The same shall be refunded under the existing law when the said claims are substantiated

21. Sections of the CST Act Particulars of the transaction
Statutory Provisions
Particulars of the transaction
Section 3
Inter-state sale of goods from one state to another
Section 5(3)
Penultimate sale of goods preceding the export of those goods
Section 6
In-transit sale, sale to officer, personnel, consular or diplomatic agent of any foreign diplomatic mission or United Nations or a similar body
Section 6A
Inter-state branch transfer, transfers between principal and agent, job-work transactions  

22. Form Description Frequency C
Declaration by purchasing registered dealer to obtain goods at concessional rate
To be obtained for every quarter and submitted on quarterly basis D
Form of certificate for making government purchases)
Abolished from
E-I/E-II
Certificates for sale in transit F
Form by branch/consignment agent for goods received on stock transfer
Monthly, but to be submitted to authorities quarterly G
Indemnity bond when C form lost
When required H
Certificate of Export
Upto the time of assessment by first assessing authority. I
Certificate by SEZ unit
Not specified in rules (but should be submitted before assessment). J
Certificate to be issued by foreign diplomatic mission or consulate in India or the UN Agency

23. Who were not under VAT earlier
A RP who was not liable to be registered under the existing law or
engaged in the sale of exempted goods or tax free goods, or
goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax
where the person was entitled to the credit of input tax at the time of sale of goods,
VAT credit on input on his stock

24. ----Who were not under VAT earlier
VAT credit on input on his stock on the appointed day admissible:
subject to the following conditions .
If the Input is used for taxable supply under this Act
RP is entitle for input tax credit under this Act
RP is in possession of Invoice or other duty payment documents
Such Invoices were not more than twelve months old.

25. Transitional arrangements for ITC
FOR SIX MONTHS
I DON’T HAVE ANY INVOICES FOR THE STOCK AVAILBLE WITH ME. I WILL NOT GET CREDIT ON THE STOCK!!!!
YOU CAN TAKE CREDIT IN INPUT CREDIT LEDGER OF CGST/SGST , 60% TO 40% OF THE GST PAID
RELAX

26. FILE FORM GST TRANS-2 AT THE END OF EACH SIX TAX PERIOD
HOW TO GET THE CREDIT
FILE FORM GST TRANS-2 AT THE END OF EACH SIX TAX PERIOD
RULE 1(4)

27. Not in possession of documents evidencing payment of VAT /CX duty
Not in possession of documents evidencing payment of VAT /CX duty. INTRA STATE
There is a Scheme for RP for six months
Not available to manufacturer or supplier of service
60% (IF CENTRAL/STATE TAX PAYBLE IS 9% OR MORE) 40% ( FOR THERES)of central/state tax applicable
Conditions.
Such goods were not exempt or nil rated
Document of procurement is available with RP
pass on the benefit of such credit by way of reduced prices.
Submit statement of supply of such goods in each of six tax period.
Stocks stored should be easily identifiable

28. Not in possession of documents evidencing payment of VAT /CX duty
Not in possession of documents evidencing payment of VAT /CX duty. INTER STATE
There is a Scheme for RP for six months
Not available to manufacturer or supplier of service
30%% (IF CENTRAL/STATE TAX PAYBLE IS 9% OR MORE) 20% ( FOR THERES)of central/state tax applicable
Conditions.
Such goods were not exempt or nil rated
Document of procurement is available with RP
pass on the benefit of such credit by way of reduced prices.
Submit statement of supply of such goods in each of six tax period.
Stocks stored should be easily identifiable

29. Earlier under Composition Scheme
tax at fixed rate or paying fixed amount in lieu of tax payable under the existing law
Earlier under Composition Scheme
RP   is entitled to the credit on his input stock, semi finished   and finished stock on the appointed date .
subject to the following conditions;
Such Input stock used for taxable supply under this Act.
RP is not covered under section 10 of this Act.
RP is eligible for ITC under this Act.
RP is in possession of such Invoice or other duty payment documents.
Such Invoices are not more than twelve months old on appointed day

30. APPOINTED DAY OLD PROCEDURE GRACE PERIOD

31. Section 142 (10) : Supply under old contract
GST payable on or after Appointed Day.
Save as otherwise provided in this Chapter
Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act

32. Service Tax/VAT already paid under existing law
TRANSITION CASES Point of taxation under existing law arose before AD. (11) (a) notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the VAT Act of the State; (b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994; (c) Tax shall be leviable under works contract to the extent of supply made after AD with credit entitlement

33. INPUT SEMI FINISHED FINISHED JOB WORK
GST from AD. No Tax if returned within : months
ITC shall be liable to be recovered as per section 142(8)(a)
Manufacturer may transfer the goods on payment of tax or export
Manufacturer may transfer the goods to premises of a RP
File declaration of stock in GST TRAN-1 held as principal, agent or branch

34. returned within 6 months
Goods returned
Removed Before 6 months
Appointed day
returned within 6 months
Returned by a unregistered person : Refund
Returned by a registered person : return of goods shall be treated as supply of goods

35. Goods sent on approval basis
Removed Before 6 months
Appointed day
returned within 6 months
No tax is payable by the returner.
Commissioner may extend the period by 2 month.
If returned after that, tax is payable if taxable under GST ( by the returner)
If not returned , tax is payable by the person who sent the goods on approval basis.

36. TDS deducted in VAT Where a supplier has made any sale of goods
TDS required under VAT Act and
Invoice issued before the appointed day,
where payment made on or after appointed day.
No TDS under GST.

37. Price revision Upward price revision
Contract entered before appointed day
Upward price revision
RP here will issue supplementary invoice or debit notes within 30 days from the date of revision.
Such revision shall be treated as supply under this Act. 
Downward Revision
RP may issue credit  note within 30 days from such revision  and
credit note shall be deemed to have been issued in respect of outward supply made under this Act.
RP will reduce his tax liability for such credit note

38. Refund Claim PROCEEDINGS UNDER EXISTING LAW
proceeding of appeal, review or reference
Old return revised
CENVAT credit
Export
Service tax
CENVAT credit
duty or tax
adjudication
Liability increased
Decreased
Demand or refund

39. RECOVERED AS ARREARS OF TAX
RETURN REVISED
RECOVERY
REFUND
IF REVISED IN TIME
IN CASH
RECOVERED AS ARREARS OF TAX

40. Refund of CENVAT credit under the existing law
filed by RP before, on or after the appointed  date
shall be disposed under the existing law
to be paid in cash unjust enrichment
If rejected , the credit shall lapse.
no refund of CENVAT if carry forwarded.

41. Export related refund of duty under the existing law
filed by RP after the appointed  date
in respect of the goods or services exported before or after the appointed day
shall be disposed under the existing law
any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse:
no refund of CENVAT if carry forwarded.

42. Proceedings of appeal, review or reference relating to
CENVAT
output liability under the existing law
Any amount becomes recoverable :
the same shall be recovered as arrear of tax under this Act.
Same in case of assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law

43. SPECIFIC TO CGST OR SGST
PROVISIONS
SPECIFIC TO
CGST OR SGST

44. Centralised Registration
can take credit of the amount of CENVAT carry forward  in  return furnished under the existing law .
If the original / revised return under the existing law has been filed within three months .
such credit may be transferred to any of the registered persons having the same PAN for which the centralised registration was obtained.

45. Reclaim the reversed Input Service credit
Cenvat reversed on account of non payment within three months.
Can be reclaimed
If payment made within 3 months from the Appointed Day

46. Agent shall be entitled to take credit Conditions:
14) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the AD
Agent shall be entitled to take credit
Conditions:
the agent is a registered taxable person
(ii) both the principal and the agent declare the details of stock
(iii) the invoices not earlier than twelve months
(iv) the principal has either reversed or not availed of the input tax credit
SGST law only

47. Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Sl. no.
Registration no.
under existing
law (Central
Excise and
Service Tax)
Tax period to which the last return filed under the existing law
pertains
Date of filing
of the return
specified in
Column no. 3
Balance cenvat credit
carried forward in the said last return
Cenvat Credit admissible as ITC of
Central tax in
accordance with transitional
provisions 1 2 3 4 5 6
Total

48. (Section 140(1) and Section 140(4)(a))
Details of statutory forms received for which credit is being carried forward
(Section 140(1) and Section 140(4)(a))
TIN of Issuer
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT
Rate
C-Form
Total
F-Form
H/I-Form

49. Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the same State) (Section 140(1) and Section 140(4)(a))
  Registration
No. in
existing law
Balance of
ITC of VAT
and [Entry
Tax] in last
return
C Forms
F Forms
H/I Forms
Transition
ITC 2-
( )
 Turnover for
which forms
Pending
Difference
tax
payable
on (3)
 ITC reversal
relatable to
[(3) and] (5)
Turnover
for which
forms
Tax payable
on (7)
Turnover for
on (5) 1 2 3 4 5 6 7 8 9 10

50. Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax Section 140 (2)
Sr. no
Invoice /
Document
no.
Invoice /
document
Date
Supplier’s
registration no. under existing
law
Recipients’
Details of capital 
goods on which credit
has been partially 
availed
Total eligible
cenvat credit
under existing
Total cenvat
credit availed
credit unavailed
under existing law
(admissible as
ITC of central tax)
(9-10)
Value
Duties and
taxes paid
ED/
SAD
CVD 1 2 3 4 5 6 7 8 9 10 11
Total

51. (For all registrations on the same PAN and in the same State)
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax Section 140 (2)
(For all registrations on the same PAN and in the same State)
Sr.
Invoice/
Supplier’s
Recipients’
Details regarding capital
Total eligible
Total VAT [and
Total VAT [and ET] no
Docu
docume
registration
registration no.
goods on which credit is
VAT [and ET]
ET] credit availed
credit unavailed under
ment nt
no. under
under existing
not availed
credit under
under existing law
existing law
no.
Date
existing
law
Value
Taxes paid
(admissible as ITC of
State/UT tax) (8-9) 1 2 3 4 5 6 7 8 9 10
Total

52. Eligible Duties paid on such inputs
Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) and 7(a) Section 140(3), 140 (4)(b) & 140 (6)
Sr. no.
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
HSN (at 6 digit level)
Unit
Qty.
Value
Eligible Duties paid on such inputs 1 2 3 4 5 6
7A Where duty paid invoices or any other document are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) – Credit in terms of Rule 1 (4)

53. Amount of vat and entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST Section 140(3), 140 (4)(b) & 140 (6)
Details of inputs in stock
Total input tax
Total input tax credit
Total Input tax credit
Description
Unit
Qty
Value
VAT [and Entry Tax] paid
credit claimed
related to exempt sales not
admissible as
under earlier law
claimed under earlier law
SGST/UTGST 1 2 3 4 5 6 7 8
Inputs
Inputs contained in semi-finished and finished goods
(c)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 1 (4)) (To be there only in States having VAT at single point)
Tax paid

54. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No.
Registration no.
Tax period to
Date of filing
Balance eligible
GSTIN of receivers
Distribution docume
ITC of
under existing
which the last
of the return
cenvat credit
(same PAN) of ITC
/invoice
CENTRAL TAX
law
return filed under
specified in
carried forward
transferred
No.
Date
(Centralized)
the existing law
Column no. 3
in the said last
pertains
return 1 2 3 4 5 6 7 8 9
Total

55. Details of goods sent as principal to the job worker under section 141
Sr.
Challan
Type of goods
Details of goods with job- worker
No.
date
(inputs/ semi-finished/
finished)
HSN
Description
Unit
Quantity
Value 1 2 3 4 7 8 9 10 11
GSTIN of Job Worker, if availabl
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No.
Challan
Type of goods
Details of goods with job- worker
No.
Date
(inputs/ semi-finished/
finished)
HSN
Description
Unit
Quantity
Value 1 2 3 4 7 8 9 10 11
GSTIN of Manufacturer
Total

56. Details of goods held by the agent Section 142 (14)
Details of goods held as agent on behalf of the principal Section 142 (14)
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity
Value
Input Tax to be take 1 2 3 4 5 6
Details of goods held by the agent Section 142 (14)
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity
Value
Input Tax to be take 1 2 3 4 5 6

57. Details of credit availed in terms of Section 142 (11 (c )) Contract prior supply latter
Sr. no
Registration No of
Service Tax
Invoice/doc
Invoice/
Tax Paid
VAT paid Taken as SGST Credit
VAT
Registration No.
ument no.
document date
or Service Tax paid as Central Tax
Credit 1 2 3 4 5 6 7
Total
Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) Sr
Document
GSTIN no. of
Name &
Details of goods sent on approval basis
No.
no.
date
recipient, (if
address of
HSN
Description
Unit
Quantity
Value
applicable)
recipient 1 2 3 4 5 6 7 8 9 10
Total

58. It is time…………
Thank you…….