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: July 6, 2018)

 Rule 118 CGST Rules 2017

Summary of 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 Amended by Central Goods and Services Tax (Eighth Amendment) Rules, 2017)

 Rule 118 CGST Rules 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  1[the period specified in rule 117 or such further period as extended by the Commissioner], 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.


Notes on Amendments in Rule 118 CGST Rules 2017

1 Substituted for “a period of ninety days of the appointed day” by the Central Goods and Services Tax (Eighth Amendment) Rules, 2017, w.e.f. 29-9-2017.

 Rule 118 CGST Rules 2017

Also refer CBIC Website Click here 

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Rule 118 CGST Rules 2017 , Print  Rule 118 CGST Rules 2017, Rule 118 of CGST Rules 2017, Latest Rule 118 of CGST Rules 2017, updated Rule 118 of CGST Rules 2017,

Leave a Reply

Your email address will not be published.