1. Transition provisions under the GST law are the most critical area to understand as the government will begin implementing GST on April 1st, 2017. 2. Tax credits can only be carried forward under GST to the extent that they are reported in tax returns filed under prior laws for the period ending on March 31st, 2017. Accurate tax returns prior to this date are important. 3. Pending refund claims and proceedings relating to output duty liability will be resolved under prior laws, while recovery proceedings could continue under GST law.