CGST Rules, 2017

CHAPTER XIV: TRANSITIONAL PROVISIONS, Section : 118

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

Rule 118. Declaration to be made under clause (c) of sub-section (11) of section142.-

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... Subscribe for Full Content