DEMO
|
Section
|
Rules
|
Form
|
Notifications
|
History
142. Miscellaneous transitional provisions.
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.
120A. Revision of declaration in FORM GST TRAN-1
TRAN01. Transitional ITC / Stock Statement
NOTIFICATION F.NO.FIN/REV-3/GST/1/08 (Pt-1) / 37 Dated: 26th October 2017
118. Declaration to be made under clause (c) of sub-section (11) of section 142.-Effective upto 25th October 2017
THE NAGALAND GOODS AND SERVICES TAX RULES 2017
Chapter XIV - Transitional Provisions
Body
118. Declaration to be made under clause (c) of sub-section (11) of section 142.-
Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within
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.