Time Limit for Filing GST TRAN‑1

Rule-118 of CGST Rules 2017

Dec­la­ra­tion to be made under clause © of sub-sec­tion (11) of sec­tion 142.- 

Every per­son to whom the pro­vi­sion of clause © of sub-sec­tion (11) of sec­tion 142 applies, shall with­in a peri­od of nine­ty days of the appoint­ed day, 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.

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