UTGST Act, 2017 — Chapter VIII — Transitional Provisions…

UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapter VIII — TRANSITIONAL PROVISIONS (Sections 17-20) Chapter Index Effective from 1 July 2017 (UTGST Act, 2017) | First Edition |…

Chapter Index

Effective from 1 July 2017 (UTGST Act, 2017) | First Edition | May 2026

[Four-section transitional chapter — now largely spent; relevant for legacy disputes]

1. Scope at a Glance

Chapter VIII UTGST handles the one-time transition from pre-GST UT regimes to UTGST. Now largely spent. Filco Trade Article 142 framework continues to provide relief for portal-related transitional failures.

2. Section-by-Section Synopsis

SECTION	SYNOPSIS
Section 17	Migration of pre-GST taxpayers.
Section 18	Transitional ITC arrangements (pre-GST credit carry-forward via TRAN-1/2).
Section 19	Transitional job-work — 6-month return window.
Section 20	Miscellaneous transitional provisions (mirror of CGST s. 142).

3-14. (Standard chapter index)

Effective 01.07.2017.
Operative via CGST Chapter XX (ss. 139-142) framework.
TRAN-1/2 nationwide reopening per Filco Trade (2022) — 01.10.2022 to 30.11.2022 + extensions.
For long-tail disputes, document pre-GST + post-GST records.
Bharti Airtel finality defence for retrospective transitional reclassification.
Article 142 backstop for systemic portal failures.

FILE	COVERAGE
00 - Chapter VIII Index.docx (this file)	Chapter-level index.
Section 17-20 - Transitional Provisions.docx	Combined file.

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