GST deadline extension replaces fixed timelines with specified periods and updates migrated taxpayer registration cancellation form. The amendment revises Gujarat GST Rules to replace a fixed date in rule 24 and to substitute references to a ninety day post appointed day timeframe in rules 118, 119 and 120 with the period specified in rule 117 or any further period extended by the Commissioner; it inserts a marginal heading for rule 120A on revision of declarations in FORM GST TRAN 1 and changes FORM GST REG 29's heading to address cancellation of registration of migrated taxpayers and replaces 'Provisional ID' with 'GSTIN'.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST deadline extension replaces fixed timelines with specified periods and updates migrated taxpayer registration cancellation form.
The amendment revises Gujarat GST Rules to replace a fixed date in rule 24 and to substitute references to a ninety day post appointed day timeframe in rules 118, 119 and 120 with the period specified in rule 117 or any further period extended by the Commissioner; it inserts a marginal heading for rule 120A on revision of declarations in FORM GST TRAN 1 and changes FORM GST REG 29's heading to address cancellation of registration of migrated taxpayers and replaces "Provisional ID" with "GSTIN".
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
