GST Transition - Time Limits and Limitation Periods

1

139

166

Enrolment in the GST by the existing registered persons

6 months (unless extended) from AD

2

140(5)

171

Inputs & input services in transit, to be received after the AD

30 days from the AD; extendable by 30 days if sufficient cause exists

3

140(9)

-

Making payment of the consideration for that supply on which Cenvat reversed before the AD

3 months from the AD

4

141(1)

175

Receipt of input sent for job work before the AD

6 months from the AD; extendable by 2 months if sufficient cause exists

5

141(2)

176

Receipt of semi finished goods sent for job work for further processing before the AD

6

141(3)

177

Receipt of finished goods sent for test etc before the AD

7

142(1)

173/174

Return of goods, which were sold before the AD

6 months from the AD

8

142(12)

195

Return of goods, which were sent before the AD for sale on approval basis

6 months from the AD; extendable by 2 months if sufficient cause exists

1

140(3)

169

Unavailed Cenvat/input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the AD

12 months immediately preceding the AD

2

140(4)

170

Unavailed Cenvat/input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day

12 months immediately preceding the AD

3

140(6)

172

Paying duty/tax at fixed rate/ amount/composition under the existing law and paying GST under regular scheme – Availing of input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the AD

12 months immediately preceding the AD

4

-

192/193

Tax credit to be allowed on goods or capital goods lying with agents on the AD

12 months immediately preceding the AD

1

142(1)

173/174

Goods sold before the appointed day; and are returned after the AD

Goods must have been removed / Dispatched not being earlier than 6 months prior to AD

2

142(12)

195

Goods sent before the AD for sale on approval basis

Goods must have been removed / Dispatched not being earlier than 6 months prior to AD