Rule - 120A, Revision of declaration in FORM GST TRAN-1 (CGST Rules, 2017)
Rule - 120A, Revision of declaration in FORM GST TRAN-1 (CGST Rules, 2017)
*11*[12*[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. ]
Notes:-
*11*. Inserted vide Notification No. 34/2017 - CT dated 15.09.2017.
*12*. Inserted vide Notification No. 36/2017-CT dated 29.09.2017.
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