CHAPTER XIV-TRANSITIONAL PROVISIONS

Rule 120A

Revision of declaration in FORM GST TRAN-1

1[Rule 120A. 2[Revision of declaration in FORM GST TRAN-1]

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. 34/2017 – CT dated 15.09.2017. ↩︎
  2.  Inserted vide Notification No. 36/2017-CT dated 29.09.2017. ↩︎