CGST Rules Rule 120 — Declaration for claim of credit under existing law
CGST Rules, 2017 · Declaration for claim of credit under existing law
Quick Answer
Rule 120 of the CGST Rules, 2017 governs Declaration for claim of credit under existing law. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 120 CGST: Declaration for claim of credit under existing law — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within the period specified in FORM GST TRAN-1 rule 117 or such further period as extended by the Commissioner1, submit details of such goods sent on approval in.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".