Important Keyword: Rule 117.
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GST Rule 120A. 2[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.]
1. Inserted vide Notification No. 34/2017 – CT dated 15.09.2017.
2 . Inserted vide Notification No. 36/2017-CT dated 29.09.2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
