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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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