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Rules

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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