GST rule amendments update timelines and replace fixed filing periods with rule-specified or commissioner-extended periods. The amendment revises procedural timelines by substituting fixed ninety-day filing references in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; it inserts a marginal heading for revision of declarations in FORM GST TRAN-1 and updates FORM GST REG-29 to change its heading to an application for cancellation of registration of migrated taxpayers and to replace the 'Provisional ID' label with 'GSTIN.'
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Provisions expressly mentioned in the judgment/order text.
GST rule amendments update timelines and replace fixed filing periods with rule-specified or commissioner-extended periods.
The amendment revises procedural timelines by substituting fixed ninety-day filing references in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; it inserts a marginal heading for revision of declarations in FORM GST TRAN-1 and updates FORM GST REG-29 to change its heading to an application for cancellation of registration of migrated taxpayers and to replace the "Provisional ID" label with "GSTIN."
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