GST registration amendments extend transitional timelines and allow Commissioner-authorised extensions for migrated taxpayers' filings. Amendments extend a deadline in rule 24, replace fixed ninety-day references in rules 118-120 with 'the period specified in rule 117 or such further period as extended by the Commissioner', insert the marginal heading 'Revision of declaration in FORM GST TRAN-1' for rule 120A, and revise FORM GST REG-29 to rename its heading to 'APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS' and change the PART-A identifier label from 'Provisional ID' to 'GSTIN'.
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GST registration amendments extend transitional timelines and allow Commissioner-authorised extensions for migrated taxpayers' filings.
Amendments extend a deadline in rule 24, replace fixed ninety-day references in rules 118-120 with "the period specified in rule 117 or such further period as extended by the Commissioner", insert the marginal heading "Revision of declaration in FORM GST TRAN-1" for rule 120A, and revise FORM GST REG-29 to rename its heading to "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" and change the PART-A identifier label from "Provisional ID" to "GSTIN".
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