Rule 118 CGST Rules 2017 : Declaration to be made under clause (c) of sub-section (11) of section 142

By | July 13, 2017
(Last Updated On: September 30, 2017)

 Rule 118 CGST Rules 2017

( Rule 118 CGST Rules 2017 explains Declaration to be made under clause (c) of sub-section (11) of section 142  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Declaration to be made under clause (c) of sub-section (11) of section 142

118. Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.


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3 thoughts on “Rule 118 CGST Rules 2017 : Declaration to be made under clause (c) of sub-section (11) of section 142

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