Transitional Provisions on Recovery, etc :

Finalization of proceedings relating to output duty liability: As per section 156 (1) of the act, every proceeding of appeal, revision, review or reference relating to any output duty liability initiated before the implementation of GST, shall be disposed of in accordance with the provisions of the earlier law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall be recovered as an arrear of tax under this Act.

Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings: As per section 157 (1) of the act, where in pursuance of an assessment or adjudication proceedings instituted, whether before or after the implementation of GST, under the earlier law, any amount of tax, interest, fine or penalty becomes recoverable from the taxable person, the same shall be recovered as an arrear of tax under this Act.

 Treatment of the amount recovered or refunded pursuant to revision of returns: As per section 158 (1) of the act, where any return, furnished under the earlier law, is revised and if, pursuant to such revision, any amount is found to be recoverable from the taxable person, the same shall be recovered as an arrear of tax under this Act.