Rule 120A CGST Rules 2017
Summary of Rule 120A CGST Rules 2017
( Rule 120A CGST Rules 2017 explains Revision of declaration in Form GST TRAN-1 and is covered in Chapter XIV – Transitional Provisions : Inserted by the Central Goods and Services Tax (Seventh Amendment) Rules, 2017, w.e.f. 15-9-2017. and amended by Central Goods and Services Tax (Eighth Amendment) Rules, 2017)
Rule 120A CGST Rules 2017
1[Revision of declaration in Form GST TRAN-1]
5[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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended [ Note -2 to 4 ] by the Commissioner in this behalf.]
Notes on Amendments in Rule 120A CGST Rules 2017
5 Inserted by the Central Goods and Services Tax (Seventh Amendment) Rules, 2017, w.e.f. 15-9-2017.
4. Seeks to extend the due date for revision of FORM GST TRAN-1 vide Order No 10/2017 GST Dated 15th November, 2017
3. Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 08/2017 GST Dated 28th October, 2017
2. Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 02/2017 GST Dated 18th September, 2017
1 . Marginal heading “Revision of declaration in Form GST TRAN-1 ” Inserted by the Central Goods and Services Tax (Eighth Amendment) Rules, 2017, w.e.f. 29-9-2017.
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