CGST Rules – Central Goods and Services Tax Rules, 2017

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 applies, shall within the period specified in rule
117 or
such further period as extended by the Commissioner, submit a
declaration electronically in FORM GST TRAN-1 furnishing the proportion of
supply on which Value Added Tax or service tax has been paid before the
appointed day but the supply is made after the appointed day, and the Input
Tax Credit admissible thereon.