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

Rule 2 – Final Rules (Draft) – TRANSITIONAL PROVISIONS – GST – TRANSITIONAL PROVISIONS – Final Draft Rules 04-06-2017 – Rule 2 – 2. 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 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 VAT or service tax has been paid before

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