TMI BlogAdaptation of Central Goods and Services Tax Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... y and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3 , sub-section (3) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal and agent.- Every person to whom the provisions of sub-section (14) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. (f) the following explanation shall be inserted at the end of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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