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CGST Act · Chapter XX

Transitional Provisions

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

Use transitional law only for the period and migration issue it was designed to govern.

Sections 139–1424 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

  • Transitional provisions remain important for legacy disputes even when they are not part of ordinary current-period compliance.
  • Keep old-period documents and migration evidence separate from current-period workflows.
  • Use concordance to trace the governing law for the relevant period.
Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 139Migration of existing taxpayersOpen sectionSection 140Transitional arrangements for input tax creditOpen sectionSection 141Transitional provisions relating to job workOpen sectionSection 142Miscellaneous transitional provisionsOpen section

Questions this chapter should answer

  • Does a legacy GST transition provision still matter?
  • Which law governs an old credit or migration dispute?
  • How should earlier-period evidence be preserved?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST Concordance

Open the connected Finin2min repository or practical guide.

GST Current Updates - 2026

Open the connected Finin2min repository or practical guide.

CGST Act Section Repository

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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