Rule 120A - Submition of declaration electronically in FORM GST TRAN-1

[1][120A. Revision of declaration in FORM GST TRAN-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.”;

 


[1] Heading inserted by Rule 2(v) of CGST(8th A)R, 2017 vide Notification No. 36/2017-Central Tax dt. 29-09-2017 wef 29-09-2017.

[2] This rule was inserted by Rule 3 of CGST(7th A)R, 2017 vide Notification No. 34/2017-Central Tax dt. 15-09-2017 wef 15-09-2017.

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