Rule 118 of CGST Rules 2017: Declaration to be made under Section 142(11)(c)

Provisions under Rule 118 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Declaration to be made under Section 142(11)(c)”, are as under:

CGST Rule 118: Declaration to be made under clause (c) of sub-section (11) of Section 142 (Chapter-XIV: Transitional Provisions) 

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 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.

Amendments History:

1. The texts ‘a period of ninety days of the appointed day’ substituted with the text ‘the period specified in rule 117 or such further period as extended by the Commissioner’ vide Central Tax Notification 36/2017 dt. 29/09/2017.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.