Revision of declaration in FORM GST TRAN-1

Rule 120A of CGST Rule : 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 FORMGST 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.