Section 142 Miscellaneous transitional provisions, CGST Act, 2017

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Miscellaneous transitional provisions, Sec 142 of CGST Act, 2017

The below post explains about Miscellaneous transitional provisions under section 142 of CGST Act,2017.

Section 142 of CGST Act, 2017 explains Miscellaneous transitional provisions as below: (The amendments if any will also be updated here soon).

The extract of Section 142 of CGST Act,2017 quoted below:

142 Miscellaneous transitional provisions

142. (1) Where any goods on which duty, if any, had been paid under the existing law

at the time of removal thereof, not being earlier than six months prior to the appointed day, are

returned to any place of business on or after the appointed day, the registered person shall

be eligible for refund of the duty paid under the existing law where such goods are returned

by a person, other than a registered person, to the said place of business within a period of

six months from the appointed day and such goods are identifiable to the satisfaction of the

proper officer:

Provided that if the said goods are returned by a registered person, the return of such

goods shall be deemed to be a supply.

(2) (a) where, in pursuance of a contract entered into prior to the appointed day, the

price of any goods or services or both is revised upwards on or after the appointed day, the

registered person who had removed or provided such goods or services or both shall issue

to the recipient a supplementary invoice or debit note, containing such particulars as may be

prescribed, within thirty days of such price revision and for the purposes of this Act such

supplementary invoice or debit note shall be deemed to have been issued in respect of an

outward supply made under this Act;

(b) where, in pursuance of a contract entered into prior to the appointed day, the price

of any goods or services or both is revised downwards on or after the appointed day, the

registered person who had removed or provided such goods or services or both may issue

to the recipient a credit note, containing such particulars as may be prescribed, within thirty

days of such price revision and for the purposes of this Act such credit note shall be deemed

to have been issued in respect of an outward supply made under this Act:
Provided that the registered person shall be allowed to reduce his tax liability on

account of issue of the credit note only if the recipient of the credit note has reduced his

input tax credit corresponding to such reduction of tax liability.

(3) Every claim for refund filed by any person before, on or after the appointed day, for

refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under

the existing law, shall be disposed of in accordance with the provisions of existing law and

any amount eventually accruing to him shall be paid in cash, notwithstanding anything to

the contrary contained under the provisions of existing law other than the provisions of subsection

(2) of section 11B of the Central Excise Act, 1944:

Provided that where any claim for refund of CENVAT credit is fully or partially rejected,

the amount so rejected shall lapse:

Provided further that no refund shall be allowed of any amount of CENVAT credit

where the balance of the said amount as on the appointed day has been carried forward

under this Act.

(4) Every claim for refund filed after the appointed day for refund of any duty or tax

paid under existing law in respect of the goods or services exported before or after the

appointed day, shall be disposed of in accordance with the provisions of the existing law:

Provided that where any claim for refund of CENVAT credit is fully or partially rejected,

the amount so rejected shall lapse:

Provided further that no refund shall be allowed of any amount of CENVAT credit

where the balance of the said amount as on the appointed day has been carried forward

under this Act.

(5) Every claim filed by a person after the appointed day for refund of tax paid under

the existing law in respect of services not provided shall be disposed of in accordance with

the provisions of existing law and any amount eventually accruing to him shall be paid in

cash, notwithstanding anything to the contrary contained under the provisions of existing

law other than the provisions of sub-section (2) of section 11B of the Central Excise

Act, 1944.

(6) (a) every proceeding of appeal, review or reference relating to a claim for CENVAT

credit initiated whether before, on or after the appointed day under the existing law shall be

disposed of in accordance with the provisions of existing law, and any amount of credit

found to be admissible to the claimant shall be refunded to him in cash, notwithstanding

anything to the contrary contained under the provisions of existing law other than the

provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount

rejected, if any, shall not be admissible as input tax credit under this Act:

Provided that no refund shall be allowed of any amount of CENVAT credit where the

balance of the said amount as on the appointed day has been carried forward under

this Act;

(b) every proceeding of appeal, review or reference relating to recovery of CENVAT

credit initiated whether before, on or after the appointed day under the existing law shall be

disposed of in accordance with the provisions of existing law and if any amount of credit

becomes recoverable as a result of such appeal, review or reference, the same shall, unless

recovered under the existing law, be recovered as an arrear of tax under this Act and the

amount so recovered shall not be admissible as input tax credit under this Act.

(7) (a) every proceeding of appeal, review or reference relating to any output duty or

tax liability initiated whether before, on or after the appointed day under the existing law,

shall be disposed of in accordance with the provisions of the existing law, and if any
amount becomes recoverable as a result of such appeal, review or reference, the same shall,

unless recovered under the existing law, be recovered as an arrear of duty or tax under this

Act and the amount so recovered shall not be admissible as input tax credit under this

Act.

(b) every proceeding of appeal, review or reference relating to any output duty or tax

liability initiated whether before, on or after the appointed day under the existing law, shall be

disposed of in accordance with the provisions of the existing law, and any amount found to

be admissible to the claimant shall be refunded to him in cash, notwithstanding anything to

the contrary contained under the provisions of existing law other than the provisions of subsection

(2) of section 11B of the Central Excise Act, 1944 and the amount rejected, if any, shall

not be admissible as input tax credit under this Act.

(8) (a) where in pursuance of an assessment or adjudication proceedings instituted,

whether before, on or after the appointed day, under the existing law, any amount of tax,

interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered

under the existing law, be recovered as an arrear of tax under this Act and the amount so

recovered shall not be admissible as input tax credit under this Act;

(b) where in pursuance of an assessment or adjudication proceedings instituted, whether

before, on or after the appointed day, under the existing law, any amount of tax, interest, fine

or penalty becomes refundable to the taxable person, the same shall be refunded to him in

cash under the said law, notwithstanding anything to the contrary contained in the said law

other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944

and the amount rejected, if any, shall not be admissible as input tax credit under this Act.

(9) (a) where any return, furnished under the existing law, is revised after the appointed

day and if, pursuant to such revision, any amount is found to be recoverable or any amount

of CENVAT credit is found to be inadmissible, the same shall, unless recovered under the

existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall

not

be admissible as input tax credit under this Act;

(b) where any return, furnished under the existing law, is revised after the appointed

day but within the time limit specified for such revision under the existing law and if, pursuant

to such revision, any amount is found to be refundable or CENVAT credit is found to be

admissible to any taxable person, the same shall be refunded to him in cash under the existing

law, notwithstanding anything to the contrary contained in the said law other than the

provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount

rejected, if any, shall not be admissible as input tax credit under this Act.

(10) 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.

(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 Value

Added Tax 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) where tax was paid on any supply both under the Value Added Tax Act and under

Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person

shall be entitled to take credit of value added tax or service tax paid under the existing law to

the extent of supplies made after the appointed day and such credit shall be calculated in

such manner as may be prescribed.
(12) Where any goods sent on approval basis, not earlier than six months before the

appointed day, are rejected or not approved by the buyer and returned to the seller on or after

the appointed day, no tax shall be payable thereon if such goods are returned within six

months from the appointed day:

Provided that the said period of six months may, on sufficient cause being shown, be

extended by the Commissioner for a further period not exceeding two months:

Provided further that the tax shall be payable by the person returning the goods if such

goods are liable to tax under this Act, and are returned after a period specified in this subsection:

Provided also that tax shall be payable by the person who has sent the goods on

approval basis if such goods are liable to tax under this Act, and are not returned within a

period specified in this sub-section.

(13) Where a supplier has made any sale of goods in respect of which tax was required

to be deducted at source under any law of a State or Union territory relating to Value Added

Tax and has also issued an invoice for the same before the appointed day, no deduction of tax

at source under section 51 shall be made by the deductor under the said section where

payment to the said supplier is made on or after the appointed day.

Explanation.––For the purposes of this Chapter, the expressions “capital goods”,

“Central Value Added Tax (CENVAT) credit” “first stage dealer”, “second stage dealer”, or

“manufacture” shall have the same meaning as respectively assigned to them in the

Central Excise Act, 1944 or the rules made thereunder.

The above information clarifies about Miscellaneous transitional provisions under section 142 of CGST Act,2017.  

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