CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 120A – 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 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.