Rule 120A of CGST Rules -Revision of declaration in FORM GST TRAN-1

Rule 120A of CGST Rules -Revision of declaration in FORM GST TRAN-1

(Inserted vide Notification No. 36/2017-Central Tax dated 29.09.2017)

(updated as on 15.11.2017)

Every registered person whohas submitted a declaration electronically in FORM GST TRAN-1 within the time periodspecified 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 portalwithin the time period specified in the said rules or such further period as may be extendedby the Commissioner in this behalf.](Inserted vide Notification No. 34/2017 Central Tax dated 15.09.2017)

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CHAPTER XIV

TRANSITIONAL PROVISIONS

Chapter XIVof CGST Rules,2017 consists of six rules relating to Transitional provision rulesunder the GST regime. All this rules are available for your ready reference. Rule 117 :Tax or duty credit carried forward under any existing law or on goods held instock 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 Rule 120A :Revision of declaration in FORM GST TRAN-1 Rule 121 :Recovery of credit wrongly availed

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