THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XIV  -  TRANSITIONAL PROVISIONS
Rule - 120A
Year  

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Revision of declaration in FORM GST TRAN-1

1[120A. 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.]