GST rule amendments extend migration and filing periods, and revise registration cancellation and declaration forms. Amendments adjust filing deadlines and substitute fixed ninety day references in rules 118, 119 and 120 with reference to the period specified in rule 117 or such further period as extended by the Commissioner, insert a marginal heading for revision in FORM GST TRAN-1, and revise FORM GST REG-29 by retitling it for cancellation of registration of migrated taxpayers and replacing 'Provisional ID' with 'GSTIN'.
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GST rule amendments extend migration and filing periods, and revise registration cancellation and declaration forms.
Amendments adjust filing deadlines and substitute fixed ninety day references in rules 118, 119 and 120 with reference to the period specified in rule 117 or such further period as extended by the Commissioner, insert a marginal heading for revision in FORM GST TRAN-1, and revise FORM GST REG-29 by retitling it for cancellation of registration of migrated taxpayers and replacing "Provisional ID" with "GSTIN".
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