Extension of migration and registration deadlines: amendment replaces fixed ninety day timelines with rule specified periods and Commissioner extensions. The amendment revises transitional timelines by replacing fixed deadlines and references to a uniform 'ninety days of the appointed day' with the period specified in rule 117 or such further period as extended by the Commissioner, thereby permitting Commissioner extensions. It also inserts a marginal heading for revision of FORM GST TRAN-1 and amends FORM GST REG-29 by renaming the application for cancellation to target migrated taxpayers and substituting 'Provisional ID' with 'GSTIN'.
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Extension of migration and registration deadlines: amendment replaces fixed ninety day timelines with rule specified periods and Commissioner extensions.
The amendment revises transitional timelines by replacing fixed deadlines and references to a uniform "ninety days of the appointed day" with the period specified in rule 117 or such further period as extended by the Commissioner, thereby permitting Commissioner extensions. It also inserts a marginal heading for revision of FORM GST TRAN-1 and amends FORM GST REG-29 by renaming the application for cancellation to target migrated taxpayers and substituting "Provisional ID" with "GSTIN".
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