GST rule amendment updates deadlines and replaces fixed transitional periods with rule-based timing and form revisions. Amendment revises rule 24 to extend a prescribed deadline, replaces references in rules 118, 119 and 120 to a fixed ninety-day post-appointed-day period with the period specified in rule 117 or any further period extended by the Commissioner, inserts a marginal heading for rule 120A regarding revision of declarations in FORM GST TRAN-1, and alters FORM GST REG-29 by changing its heading to cancellation of registration of migrated taxpayers and replacing the PART-A item (i) label 'Provisional ID' with 'GSTIN.'
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Provisions expressly mentioned in the judgment/order text.
GST rule amendment updates deadlines and replaces fixed transitional periods with rule-based timing and form revisions.
Amendment revises rule 24 to extend a prescribed deadline, replaces references in rules 118, 119 and 120 to a fixed ninety-day post-appointed-day period with the period specified in rule 117 or any further period extended by the Commissioner, inserts a marginal heading for rule 120A regarding revision of declarations in FORM GST TRAN-1, and alters FORM GST REG-29 by changing its heading to cancellation of registration of migrated taxpayers and replacing the PART-A item (i) label "Provisional ID" with "GSTIN."
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