CGST Rules Rule 118 — Verification of the migrated taxpayers
CGST Rules, 2017 · Verification of the migrated taxpayers
Quick Answer
Rule 118 of the CGST Rules, 2017 governs Verification of the migrated taxpayers. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 118 CGST: Verification of the migrated taxpayers — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 118. Declaration to be made under clause (c) of sub-section (11) of section142.- 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 Commissioner1, 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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1
Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for "a period of ninety days of the appointed day".