{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"118","heading":"Declaration to be made under clause (c) of sub-section (11) of section142","text":"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], 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. Amendment notes 1. Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for \"a period of ninety days of the appointed day\".","html":"<p>Every person to whom the provision of clause (c) of sub-section (11) of section <a href=\"/cgst-rules-2017/rule/142/\">142</a> applies, shall within 1 [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.</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for \"a period of ninety days of the appointed day\".</p>","words":98,"text_source":"published"},"rule":{"number":"118","heading":"Declaration to be made under clause (c) of sub-section (11) of section142","text":"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], 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. Amendment notes 1. Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for \"a period of ninety days of the appointed day\".","html":"<p>Every person to whom the provision of clause (c) of sub-section (11) of section <a href=\"/cgst-rules-2017/rule/142/\">142</a> applies, shall within 1 [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.</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for \"a period of ninety days of the appointed day\".</p>","words":98,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/118/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}