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Section / Rule Number Content


Rule 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 118. Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 119. Declaration of stock held by a principal and job-worker
Rule 120. Details of goods sent on approval basis
Rule 120A. Revision of declaration in FORM GST TRAN-1
Rule 121. Recovery of credit wrongly availed

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