Section 117(2)(c) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 117(2)(c) in The Central Goods and Services Tax Rules, 2017

(c)in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-

(i)the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;

(ii)the description and value of the goods or services;

(iii)the quantity in case of goods and the unit or unit quantity code thereof;

(iv)the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and

(v)the date on which the receipt of goods or services is entered in the books of account of the recipient.

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Union of India - Subsection

Section 117(2)(c) in The Central Goods and Services Tax Rules, 2017