Central Goods and Services Tax Rules, 2017
Chapter XIV - Transitional provisions
Rule 120A - Revision of declaration in FORM GST TRAN-1
1[2[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
Notes:
1. Inserted vide Notification No. 34/2017 – Central Tax dated 15.09.2017.
2. Inserted vide Notification No. 36/2017-Central Tax dated 29.09.2017.
Rules
- Rule 117 - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.
- Rule 118 - Declaration to be made under clause (c) of sub-section (11) of section 142
- Rule 119 - Declaration of stock held by a principal and job-worker
- Rule 120 - Details of goods sent on approval basis.
