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Rule 118. Declaration to be made under clause (c) of sub-section (11) of section142.-

by | Aug 13, 2024 | GST | 0 comments

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Important Keyword: FORM GST TRAN-1, Rule 117, Section 142.

GST 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 1[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 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.

1. Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for “a period of ninety days of the appointed day”.

Read More: Notification No. 3/2017 – Central Tax (Rate) GST: 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1).

Web Stories: Notification No. 3/2017 – Central Tax (Rate) GST: 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1).

Official Income Tax Return filing website: https://incometaxindia.gov.in/