Rule 120A of the CGST Rules, 2017 – 1[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. Inserted vide Notification No. 36/2017 dated 29^th Sept, 2017, w.e.f. 29-9-2017.

2. Inserted vide Notification No. 34/2017 dated 15^th Sept, 2017, w.e.f. 15-9-2017.