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        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.

        <h1>GST registration amendment: timelines for migrated taxpayers extended, Commissioner may extend filing periods, and registration form heading revised.</h1> The West Bengal GST Rules are amended to extend a deadline in rule 24, to replace fixed ninety day references in rules 118-120 with a reference to the period specified in rule 117 or any further period as extended by the Commissioner, to insert a marginal heading for revision of declarations in FORM GST TRAN-1 under rule 120A, and to revise FORM GST REG-29 by changing its heading to cancellation of registration of migrated taxpayers and replacing 'Provisional ID' with 'GSTIN.'

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