Rule 118
Declaration to be made under clause (c) of sub-section (11) of section 142
GST
Transitional Provisions
Rule 118 of Central Goods and Services Tax Rules, 2017
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 1[the period specified in rule 117 or such further period as extended by the Commissioner], submit a declaration electronically i
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