Provisions under Rule 120A of CGST Rules, 2017 relating to “Revision of declaration in FORM GST TRAN-1”:
CGST Rule 120A: Revision of declaration in FORM GST TRAN-1 (Chapter XIV: Transitional Provisions) [*1&2]
Every registered person who has submitted a declaration electronically in FORM GST TRAN 1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN 1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.
Notes (History of Amendments in Bare Text):
1. CGST Rule 120A inserted from 15/09/2017 vide Notification 34/2017.
2. Marginal heading inserted from 29/09/2017 vide Notification 36/2017.
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