GST compliance deadlines extended and registration cancellation form revised to cover migrated taxpayers and transitional declarations. The amendment replaces calendar and fixed post-appointed-day deadlines by substituting certain deadlines with references to the period specified in rule 117 or such further period as extended by the Commissioner, centralising transitional timing and extension authority; it also inserts a marginal heading for revision of declarations in FORM GST TRAN-1 and revises FORM GST REG-29 to change its heading to cancellation of registration of migrated taxpayers and replace the label 'Provisional ID' with 'GSTIN'.
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Provisions expressly mentioned in the judgment/order text.
GST compliance deadlines extended and registration cancellation form revised to cover migrated taxpayers and transitional declarations.
The amendment replaces calendar and fixed post-appointed-day deadlines by substituting certain deadlines with references to the period specified in rule 117 or such further period as extended by the Commissioner, centralising transitional timing and extension authority; it also inserts a marginal heading for revision of declarations in FORM GST TRAN-1 and revises FORM GST REG-29 to change its heading to cancellation of registration of migrated taxpayers and replace the label "Provisional ID" with "GSTIN".
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