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CGST ACT
[Amended upto 2025]

CHAPTER XX  -  TRANSITIONAL PROVISIONS

TaxGPT

Summarize Section 140 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For non-transaction of cenvat credit or non-utilization therof in certain cases see Circular No. 33/07/2018-GST Central Tax dated 23 Feb, 2018

For recovery of arrears of wrongly aviled CENVAT credit under the existing law and inadmissibe transitional credit see Circular No. 58/32/2018-GST Central Tax dated 4 Sep, 2018

For clarification regarding section 140(1) of the CGST Act 2017 see Circular No. 87/06/2019-GST Central Tax dated 2 Jan, 2019

See

Section 3,

 

Section 10,

 

Section 136,

 

Rule 120A,

 

GST TRAN-1,

 

GST TRAN-2,

 

Rule 117,

 

Rule 44A,