Declaration to be made under clause (c) of sub-section (11) of section142
Rule 118 of the CGST Rules
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A person covered by section 142(11)(c) – who paid VAT and service tax on the same transaction before GST – had to declare it in TRAN-1 to take credit of the tax paid under the earlier law.
The exact words of the law
547 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Substituted
36/2017-CTdated
Substituted vide Notification No. 36/2017-CT dated. 29.09.2017 for "a period of ninety days of the appointed day".
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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