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

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Union of India - Subsection

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

(a)in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-

(i)the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and

(ii)the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;

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Union of India - Subsection

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