The transitional provisions enable the existing tax payers to migrate to GST in transparent and smooth manner under the GST Act, 2017 on and from the appointed day being 1.7.2017. Explain.

Migration of registration: As per CGST Act, on and from the appointed day, (22-6-2017 in cases of registration and composition and 01.07.2017 in other cases), every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis subject to specified conditions. Migration of Cenvat Credit or VAT Credit: Provisions have been made in the Central Goods and Services Tax (CGST) Act, 2017 to ensure that Cenvat Credit or VAT Credit balance lying in books and other eligible credits are migrated to GST. Clarity to transactions having some relation to pre-GST period: In case of transactional chain occurring partly before and party after introduction of GST, provisions are made in Central Goods and Services Tax (CGST) Act, 2017 to clarify how will they be dealt with i.e., whether they would be liable to old taxes or GST and how will refunds/credits, etc. will be dealt. Similarly, provisions have been made in case of goods were sent for job-work prior to GST.