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GST LAWS
RULES
CENTRAL GOODS AND SERVICE TAX RULES, 2017
CHAPTER XIV - TRANSITIONAL PROVISIONS
Rule 117 of CGST Rules - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 118 of CGST Rules - Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 119 of CGST Rules - Declaration of stock held by a principal and agent
Rule 120 of CGST Rules - Details of goods sent on approval basis
Rule 120A of CGST Rules - Submition of declaration electronically in FORM GST TRAN-1
Rule 121 of CGST Rules - Recovery of credit wrongly availed