The declaration you’re referring to is mandated under the Indian Goods and Services Tax (GST) regime. Here’s a breakdown of what it is:

Section: 142 (11) (c) of the CGST/SGST Act

Purpose: This provision requires certain taxpayers to electronically submit a declaration specifying the proportion of their supplies that were subject to Value Added Tax (VAT) before the implementation of GST.

Who needs to file: This declaration applies to taxpayers who:

• Were registered under any VAT law before the introduction of GST.
• Have opted for the composition scheme under GST.

Form and Deadline:

• The declaration needs to be filed electronically in Form GST TRAN-1.
• The deadline for filing is usually within the period specified in Rule 117 of the CGST/SGST Rules. This period can be extended by the Commissioner if needed.

Examples

• Purpose: This declaration is likely required for availing Input Tax Credit (ITC) on purchases made from unregistered suppliers.
• Content: The declaration would typically include details like supplier’s name, nature of supply, tax invoice number, and the amount involved.
• Authority: You can find the exact format and requirements for the declaration on the official website of the Central Board of Indirect Taxes and Customs (CBIC) or the Goods and Services Tax Network (GSTN) 

Recommendation:

For an accurate and compliant declaration, it’s advisable to consult a tax advisor or refer to official resources from the CBIC or GSTN

Case laws

• Search legal databases: Legal databases like SCC Online or LexisNexis might have cases related to this provision. These databases are often subscription-based, but some courts might offer free public access to their judgments.
• Government websites: The website of the Central Board of Indirect Taxes and Customs (CBIC) or the Goods and Services Tax Network (GSTN) might have notifications or circulars clarifying the requirements of the declaration.
• Consult a tax professional: A chartered accountant or tax lawyer specializing in GST can provide insights on relevant case laws or interpretations related to this specific provision.

Additional information:

The relevant section seems to be related to the transition provisions under the GST law. Clause (c) of sub-section (11) of section 142 might deal with carrying forward tax credit on pre-GST supplies.

For further information on the declaration itself, you can refer to resources like the Maharashtra Goods and Sales Tax Department). This might provide details on the purpose and procedure for submitting the declaration.

Faq question

• Search legal databases:Legal databases like SCC Online or LexisNexis might have cases related to this provision. These databases are often subscription-based, but some courts might offer free public access to their judgments.
• Government websites:The website of the Central Board of Indirect Taxes and Customs (CBIC) or the Goods and Services Tax Network (GSTN) might have notifications or circulars clarifying the requirements of the declaration.
• Consult a tax professional:A chartered accountant or tax lawyer specializing in GST can provide insights on relevant case laws or interpretations related to this specific provision.

Additional information:

The relevant section seems to be related to the transition provisions under the GST law. Clause (c) of sub-section (11) of section 142 might deal with carrying forward tax credit on pre-GST supplies.

For further information on the declaration itself, you can refer to resources like the Maharashtra Goods and Sales Tax Department .This might provide details on the purpose and procedure for submitting the declaration.