Rule 120A of 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 (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.

Amendments History:

1. CGST Rule 120A inserted vide Central Tax Notification 34/2017 dt. 15/09/2017.

2. The text ‘Revision of declaration in FORM GST TRAN 1’ inserted in Marginal Heading of CGST Rule 120A vide Central Tax Notification 36/2017 dt. 29/09/2017.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 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 Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.