Section Section 142
of the Central Goods and Services Tax Act: Provided also that the person despatc
section 142 of the Central Goods and Services Tax Act: Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises 0n payment of tax in India or without payment of tax for exports within six months Or the extended period, as the case may be, from the appointed day. The tax under sub-sections (1), (2) and (3) shall not be payable only if the person despatching the goods and the job worker declare the details of the inputs O goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed. 20. Miscellaneous transitional provisions: Where any goods on which tax, if any, had been paid under the existing law at the time of sale 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 tax paid under the existing law where such goods are returned by a person, other than registered person, to the said place of business within 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 is revised upwards on or after the appointed day; the registered person who had sold such goods 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 O 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 is revised downwards on or after the appointed day, the registered person who had sold such goods 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 o 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 input tax credit; 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 refunded to him in cash in accordance with the provisions of the said law: Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount s0 rejected shall lapse: Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount aS on the appointed day has been carried forward under this Act. Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before O after the appointed day shall be disposed of in accordance with the provisions of the existing law: Provided that where any for refund of input tax credit is fully or partially rejected, the amount SO rejected shall lapse: Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act:
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Every proceeding of appeal, revision, review O reference relating to a claim for input tax credit 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 of credit found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law 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 input tax 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, revision, review Or reference relating to recovery of input tax credit 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 of credit becomes recoverable as result of such appeal, revision, 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: Every proceeding of appeal, revision, review Or reference relating to any output 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, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear 0f tax under this Act and amount so recovered shall not be admissible as input tax credit under this Act: b) Every proceeding of appeal, revision, review Or reference relating to any output 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 in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act: Where in pursuance of an assessment O adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine O 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 O adjudication proceedings instituted, whether before, 0n O 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 and the amount rejected, if any, shall not be admissible as input tax credit under this Act. 8) (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 input tax 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 input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. Save as otherwise provided in this Chapter, the goods O 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: (10) (a) Notwithstanding anything contained in
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