Extension of compliance timelines under CGST Rules and revision of registration cancellation form for migrated taxpayers. Amendments postpone Rule 24's specified date to '31st October' and replace references to 'ninety days of the appointed day' in Rules 118-120 with 'the period specified in rule 117 or such further period as extended by the Commissioner,' thereby aligning compliance windows with rule 117 and affirming Commissioner extension authority. Rule 120A gains a marginal heading on revision of FORM GST TRAN-1. FORM GST REG-29's heading is revised to 'APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS,' and PART-A item (i) substitutes 'Provisional ID' with 'GSTIN.'
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance timelines under CGST Rules and revision of registration cancellation form for migrated taxpayers.
Amendments postpone Rule 24's specified date to "31st October" and replace references to "ninety days of the appointed day" in Rules 118-120 with "the period specified in rule 117 or such further period as extended by the Commissioner," thereby aligning compliance windows with rule 117 and affirming Commissioner extension authority. Rule 120A gains a marginal heading on revision of FORM GST TRAN-1. FORM GST REG-29's heading is revised to "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS," and PART-A item (i) substitutes "Provisional ID" with "GSTIN."
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