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CGST
CHAPTER 20 TRANSITIONAL PROVISIONS
Migration of existing taxpayers: (Section 139 in The Central Goods and Services Tax Act)
Transitional arrangements for input tax credit: (Section 140 in The Central Goods and Services Tax Act)
Transitional provisions relating to job work: (Section 141 in The Central Goods and Services Tax Act)
Miscellaneous transitional provisions: (Section 142 in The Central Goods and Services Tax Act)