Chapter - XIV of CGST Rules, 2017

TRANSITIONAL PROVISIONS

RULE 118. Declaration to be made under clause (c) of sub-section (11) of section 142   (corresponding section 142)

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'] ^{[helldod old}[ a period of ninety days of the appointed day ] ^helldod] ,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 ' Central Tax, dated 29/09/2017-[Para-2(ii)]