Chapter - XIV of CGST Rules, 2017

TRANSITIONAL PROVISIONS

RULE 120 A  ¹[Revision of Declaration in FORM GST TRAN-1]  (corresponding section 142)
 

 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.Inserted Vide: Notification No. 36/2017 – Central Tax, dated 29/09/2017-[Para 2(v)]

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