INTRODUCTION

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..... on from the erstwhile Central Excise and Service Tax regime to GST regime. Presently the relevance of these transitional provisions is only academic, so as to deal with litigation, if any in this regard. The provisions of CGST Act, 2017 and CGST Rules, 2017, relevant to this Chapter are as under - Sr. No. Section / Rules Provision pertaining to 1. Section 139 Migration of existing taxpayers .....

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..... fferent types of indirect taxes, viz. Central Excise Duty, Service Tax, Sales Tax, Value Added Tax (VAT), Commercial Tax/Octroi, etc. The GST replaced multiple taxes levied and collected by the Centre and States by subsuming such different types of taxes into a single levy. 1.3. Availability of Input Tax Credit (ITC) of taxes paid on inputs, input services and capital goods for set off against th .....

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..... inputs, capital goods and input services carried forward in the last return filed for Central Excise and Service Tax immediately before the appointed day i.e. 01.07.2017, shall be transferred to the Electronic Credit Ledger of the taxpayer concerned, provided the amount of credit is admissible under the GST law. The transition provisions were more pertinent during the initial implementation of GST .....

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