Rule 120A of ‘Central Goods and Services Tax (CGST) Rules 2017’: Revision of declaration in FORM GST TRAN-1

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]$2 (Chapter-XIV: Transitional Provisions) 

[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.]$1

Amendments History:

$1. Rule 120A inserted vide Notification No. 34/2017 Central Tax dt. 15 Sept. 2017

$2. Marginal Heading inserted vide Notification No. 36/2017 Central Tax dt. 29 Sept. 2017 for the words “ninety days of the appointed day”

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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).

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Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)