GST transitional filing deadlines extended, with revised TRAN-1 and migrated taxpayer registration forms updated. Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 extends the time reference in rule 24(4) from 30 September to 31 October and replaces the ninety-day limit in rules 118, 119 and 120 with the period specified in rule 117 or such further period as may be extended by the Commissioner. The rules also add the margin note 'Revision of declaration in Form GST TRAN-1' in rule 120A and revise FORM GST REG-29 to apply to cancellation of registration of migrated taxpayers, with GSTIN substituted for Provisional ID.
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GST transitional filing deadlines extended, with revised TRAN-1 and migrated taxpayer registration forms updated.
Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 extends the time reference in rule 24(4) from 30 September to 31 October and replaces the ninety-day limit in rules 118, 119 and 120 with the period specified in rule 117 or such further period as may be extended by the Commissioner. The rules also add the margin note "Revision of declaration in Form GST TRAN-1" in rule 120A and revise FORM GST REG-29 to apply to cancellation of registration of migrated taxpayers, with GSTIN substituted for Provisional ID.
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