• Rule 117 - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
• Rule 118 - Declaration to be made under clause (c) of sub-section (11) of section 142
• Rule 119 - Declaration of stock held by a principal and agent
• Rule 120 - Details of goods sent on approval basis
• Rule 120A - Submition of declaration electronically in FORM GST TRAN-1
• Rule 121 - Recovery of credit wrongly availed