MODEL GST LAW

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GOODS AND SERVICES TAX TRANSITION RULES, 2017

Rule

Rule Heading

1

Tax or Duty Credit Carried Forward Under any Existing Law or on Goods Held in Stock on the Appointed Day (CGST)

1

Tax or Duty Credit Carried Forward Under any Existing Law or on Goods Held in Stock on the Appointed Day (SGST)

2

Declaration to be Made Under Clause (c) of Sub-Section (11) of Section 142

3

Declaration of Stock Held by a Principal and Agent

4

Details of Goods Sent on Approval Basis

5

Recovery of Credit Wrongly Availed