Author: bihartaxconsultant

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, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.  

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 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further […]

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, within 1 [the period specified in FORM GST TRAN-1 rule 117 or such further period as extended by the Commissioner], submit details of such goods sent on approval in.   1. Substituted […]

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 as extended by the Commissioner], 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 […]

Rule 118. Declaration to be made under clause (c) of sub-section (11) of section142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within 1 [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 […]

CHAPTER XIV TRANSITIONAL PROVISIONS     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 of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 , duly signed, […]

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 sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity […]

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 the case may be, the Supreme Court.  

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 FORMGST APL-08 . (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26 .

Rule113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107 , issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by […]