Amendment to GST Rules updates transitional periods and registration forms, aligning timelines and migrant registration identifiers. Amendment revises timelines and transitional references by substituting a later deadline and replacing fixed post commencement ninety day references with the period specified in rule 117 or such further period as extended by the Commissioner; inserts a marginal heading for revision of Form GST TRAN-1; and changes Form GST REG-29 heading to address cancellation of registration of migrated taxpayers while substituting the provisional identifier label with GSTIN.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST Rules updates transitional periods and registration forms, aligning timelines and migrant registration identifiers.
Amendment revises timelines and transitional references by substituting a later deadline and replacing fixed post commencement ninety day references with the period specified in rule 117 or such further period as extended by the Commissioner; inserts a marginal heading for revision of Form GST TRAN-1; and changes Form GST REG-29 heading to address cancellation of registration of migrated taxpayers while substituting the provisional identifier label with GSTIN.
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