CGST Rule 120A of Central Goods and Services Tax Rules, 2017 – Revision of declaration in FORM GST TRAN-1

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIV Transitional Provisions

Rule 120A: ¹[Revision of declaration in FORM GST TRAN-1]

²[120A. 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-1electronically 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.]

References

Amendments:

1. Inserted the marginal heading by Central Goods and Services Tax (Eighth Amendment) Rules, 2017 vide Notification No. 36/2017-Central Tax dated 29th September, 2017, w.e.f. 29.09.2017.

2. Inserted by Central Goods and Services Tax (Seventh Amendment) Rules, 2017 vide Notification No. 34/2017-Central Tax dated 15^th September, 2017, w.e.f. 15.09.2017.