Extension of GST timelines: substituted fixed ninety day deadlines with rule specified periods or Commissioner extensions affecting registrations. Amendments replace fixed timelines in several rules by making them subject to the period specified in rule 117 or such further period as extended by the Commissioner, extend a calendar deadline in rule 24(4), insert a marginal heading for revision of declarations in FORM GST TRAN-1, and amend FORM GST REG-29 to retitle the cancellation application for migrated taxpayers and substitute 'Provisional ID' with 'GSTIN'.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GST timelines: substituted fixed ninety day deadlines with rule specified periods or Commissioner extensions affecting registrations.
Amendments replace fixed timelines in several rules by making them subject to the period specified in rule 117 or such further period as extended by the Commissioner, extend a calendar deadline in rule 24(4), insert a marginal heading for revision of declarations in FORM GST TRAN-1, and amend FORM GST REG-29 to retitle the cancellation application for migrated taxpayers and substitute "Provisional ID" with "GSTIN".
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