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Section 118: Declaration to be made under clause (c) of sub-section (11) of section 142

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017

“Every person to whom the provision of clause (c) of subsection (11) of section 142 applies, shall within ![ 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 amount of Value Added Tax that has been paid before the appointed day, on such supplies to which this provision is applicable and the amount of Tax Credit admissible thereon, which is to be carried forward.

Explanation- The amount of tax credit admissible shall be the amount calculated under sub-clause (ii) of clause (b) of sub-section (3B) of section 42 of the Maharashtra Value Added Tax Act, 2002.

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section118
Marginal noteDeclaration to be made under clause (c) of sub-section (11) of section 142
JurisdictionState of Maharashtra
StatusIn force as published by the source

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