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GST_Rules

Section / Rule Number Content


Rule 1 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule2 Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 3 Declaration of stock held by a principal and agent
Rule 4 Details of goods sent on approval basis
Rule 5 Recovery of credit wrongly availed

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