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<h1>Electronic filing of FORM GST TRAN-1 under Section 142(11)(c) and Rule 117 for post-appointed-day supplies and ITC declaration</h1> Persons subject to clause (c) of sub-section (11) of section 142 must, within the period specified in rule 117 (or any extension granted by the Commissioner), electronically file FORM GST TRAN-1 declaring the proportion of supplies for which VAT or service tax was paid before the appointed day but for which the supply is effected after the appointed day, and state the Input Tax Credit admissible on those supplies. The filing timeline was amended by subsequent notification replacing the original ninety-day period.