Provisions under Rule 120A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Revision of declaration in FORM GST TRAN-1”, are as under:
CGST Rule 120A : Revision of declaration in FORM GST TRAN-1 (Chapter-XIV: Transitional Provisions) [marginal heading inserted from 29/09/2017: refer Note 2/ rule 120A inserted from 15/09/2017: refer Note 1]
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.
Amendments History:
1. Rule 120A inserted from 15/09/2017 vide Notification 34/2017.
2. The text ‘Revision of declaration in FORM GST TRAN 1’ inserted in Marginal Heading of Rule 120A from 29/09/2017 vide Notification 36/2017.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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