Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in rule 117 or such further period as extended by the Commissioner]188, 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.
Section 118: Declaration to be made under clause (c) of sub-section (11) of section 142
Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017
Where this provision sits
| Act | Central Goods and Services Tax Rules-Part-A dated 09.10.2019 |
|---|---|
| Section | 118 |
| Marginal note | Declaration to be made under clause (c) of sub-section (11) of section 142 |
| Jurisdiction | Central |
| Status | In force as published by the source |
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