{"id":56522,"date":"2017-06-27T16:09:45","date_gmt":"2017-06-27T10:39:45","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?p=56522"},"modified":"2024-04-12T14:20:33","modified_gmt":"2024-04-12T08:50:33","slug":"igst-transitional-provisions","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/igst-transitional-provisions\/","title":{"rendered":"GST Tutorial | IGST Transitional Provisions"},"content":{"rendered":"<h1>IGST Transitional Provisions | GST<\/h1>\n<p>IGST Transitional Provisions are, as<\/p>\n<p>Section 21.&nbsp; Import of services or inter-State supply of goods and\/or services made on or after the appointed day<\/p>\n<p>Notwithstanding anything contained in section 12 and 13 of the CGST Act, 2016 import of services or inter-State supply of goods and\/or services made after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services or inter-state supply had been initiated&nbsp; before the appointed day:<\/p>\n<p>PROVIDED that if the tax on such import or inter-State supply had been paid in full under the earlier law, no tax shall be payable on such import or inter-state supply under this Act:<\/p>\n<p>PROVIDED FURTHER that if the tax on such import of services had been paid in part under the earlier law, balance amount of tax shall be payable on such import or inter-state supply under this Act.<\/p>\n<p>Explanation: For the purpose of this section, a transaction shall be deemed to have been initiated before the appointed day if either the invoice relating to such supply or payment, either in full or in part, has been received or made before the appointed day.<\/p>\n<p>&nbsp;<\/p>\n<h3><a href=\"https:\/\/www.vskills.in\/certification\/accounting-banking-and-finance\/gst-professional\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-61729\" src=\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials.png\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" srcset=\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials.png 1200w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-300x45.png 300w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-768x115.png 768w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-1024x153.png 1024w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-712x106.png 712w\" alt=\"\" width=\"1200\" height=\"179\"><\/a><\/h3>\n<h3><a href=\"https:\/\/www.vskills.in\/practice\/skills\/Accounting\/GST-Professional\">Free GST Practice Tests | Go To GST Practice Test Now<\/a><\/h3>\n<h3><a href=\"https:\/\/www.vskills.in\/certification\/accounting-banking-and-finance\/gst-professional\">Apply for Govt Certified GST Certification Now!!<\/a><\/h3>\n<p><a href=\"http:\/\/www.vskills.in\/certification\/tutorial\/accounting-banking-finance\/gst-tutorial\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55483 size-full\" src=\"http:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/Back-Arrow.jpg\" alt=\"GST Tutorial Index\" width=\"47\" height=\"52\">Back to GST Tutorial Main Page <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IGST Transitional Provisions | GST IGST Transitional Provisions are, as Section 21.&nbsp; Import of services or inter-State supply of goods and\/or services made on or after the appointed day Notwithstanding anything contained in section 12 and 13 of the CGST Act, 2016 import of services or inter-State supply of goods and\/or services made after the&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[4,7079],"tags":[7128,7093,7089,7127,7091,7120,7095,7125,7126,7090,7129,7124,7110,7146,7085,7083,7088,7087],"class_list":["post-56522","page","type-page","status-publish","hentry","category-accounting-banking-finance","category-gst-tutorial","tag-full-form-of-gst","tag-goods-and-services-tax","tag-gst-bill","tag-gst-bill-latest-news","tag-gst-india","tag-gst-law","tag-gst-meaning","tag-gst-news","tag-gst-rates","tag-gst-registration","tag-gst-rules","tag-gst-tax-rate","tag-igst","tag-igst-transitional-provisions","tag-service-tax","tag-tax","tag-what-is-gst","tag-what-is-gst-bill"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Tutorial | IGST Transitional Provisions<\/title>\n<meta name=\"description\" content=\"IGST Transitional Provisions are, as Section 21. 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