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
