CGST Act · Chapter XXTransitional Provisions
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 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.
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.
Practical application
Case 1 — start from facts, not the portalA 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 answerIf 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
Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.