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The Central Goods and Services Tax Rules, 2017
 
Chapter XIV
 
Transitional Provisions
 
Rule No. Particulars
117   Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day



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



119   Declaration of stock held by a principal and job-worker



120   Details of goods sent on approval basis



120A   Revision of declaration in FORM GST TRAN-1



121   Recovery of credit wrongly availed



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