Section 118: Declaration to be made under clause (c) of sub-section (11) of section 142

Q: What does Section 118 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 118 TCITCR pertains to "Declaration to be made under clause (c) of sub-section (11) of section 142". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 118 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs declaration to be made under clause (c) of sub-section (11) of section 142. As verified on 19 May 2026.

Q: Is Section 118 TCITCR still in force?

Yes, Section 118 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 118 TCITCR?

धारा 118 TCITCR is the Devanagari Hindi reference for Section 118 of the The CGST (Input Tax Credit) Rules, 2017. Section 118 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs declaration to be made under clause (c) of sub-section (11) of section 142. As verified on 19 May 2026.

Q: What is Dhara 118 TCITCR?

Dhara 118 TCITCR is the Roman Hindi reference for Section 118 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 118 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs declaration to be made under clause (c) of sub-section (11) of section 142. As verified on 19 May 2026.

Q: How to cite Section 118 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 118, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 118 (India).

Law on Tips Editorial Board

- 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] [Substituted 'a period of ninety days of the appointed day' by Notification No. G.S.R. 1214(E), dated 29.9.2017 (w.e.f. 19.6.2017).], 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.