Amendment to GST procedural timelines ties transitional periods to rule 117 and updates migrated taxpayer registration form. Amendment revises procedural timelines by substituting references to a fixed ninety day period in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; it inserts a marginal heading for rule 120A concerning revision of declarations in FORM GST TRAN-1 and amends FORM GST REG-29 to change the heading to cancellation of registration of migrated taxpayers and to replace 'Provisional ID' with 'GSTIN'.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST procedural timelines ties transitional periods to rule 117 and updates migrated taxpayer registration form.
Amendment revises procedural timelines by substituting references to a fixed ninety day period in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; it inserts a marginal heading for rule 120A concerning revision of declarations in FORM GST TRAN-1 and amends FORM GST REG-29 to change the heading to cancellation of registration of migrated taxpayers and to replace "Provisional ID" with "GSTIN".
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