Rule 122 2[Omitted] ************************************************************************************** Notes: 1. Inserted vide Notification No. 34/2017 dated 15.9.2017 2. Omitted vide Notification No. 24/2002 Central Tax dated 23.11.2022 w e f 01.12.2022 before it was...
1[Rule 120A 2[Revision of declaration in FORM GST TRAN-1] Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule...
Rule 121 Recovery of credit wrongly availed The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be,...
Rule 120 Details of goods sent on approval basis Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall,...
Rule 119 Declaration of stock held by a principal and 1[job-worker] Every person to whom the provisions of section 141 apply shall, within 2[the period specified in rule 117 or such further period...
Rule 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...
Rule 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit...
Rule 116 Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116...
Rule 115 Demand confirmed by the Court The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as...
Rule 114 Appeal to the High Court (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of...
