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-l 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) ofsection 142
10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017
Where this provision sits
| Act | 10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017 |
|---|---|
| Section | 118 |
| Marginal note | Declaration to be made under clause (c) of sub-section (11) ofsection 142 |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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