Extension of GST compliance timelines allows Commissioner to extend specified filing periods and updates migration registration wording. Amendments revise procedural timelines by substituting specified deadline references with the period specified in rule 117 or such further period as extended by the Commissioner for rules 118, 119 and 120, and update rule 24's deadline to a later date. The changes also insert a marginal heading for revision of declarations in Form GST TRAN-1 and amend Form GST REG-29 to change its heading to cancellation of registration of migrated taxpayers and replace 'Provisional ID' with 'GSTIN' in PART A.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance timelines allows Commissioner to extend specified filing periods and updates migration registration wording.
Amendments revise procedural timelines by substituting specified deadline references with the period specified in rule 117 or such further period as extended by the Commissioner for rules 118, 119 and 120, and update rule 24's deadline to a later date. The changes also insert a marginal heading for revision of declarations in Form GST TRAN-1 and amend Form GST REG-29 to change its heading to cancellation of registration of migrated taxpayers and replace "Provisional ID" with "GSTIN" in PART A.
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