GST Rules amendment updates timelines and registration cancellation wording, clarifying migration deadlines and Commissioner extensions. The amendment revises GST Rules by changing a calendar deadline in rule 24(4); replacing fixed 'ninety days' references in rules 118-120 with a reference to the period specified in rule 117 or extended by the Commissioner; inserting a marginal heading for revision of the TRAN 1 declaration in rule 120A; and modifying FORM GST REG 29 to rename it for cancellation of registration of migrated taxpayers and to substitute 'GSTIN' for 'Provisional ID' in PART A item (i).
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GST Rules amendment updates timelines and registration cancellation wording, clarifying migration deadlines and Commissioner extensions.
The amendment revises GST Rules by changing a calendar deadline in rule 24(4); replacing fixed "ninety days" references in rules 118-120 with a reference to the period specified in rule 117 or extended by the Commissioner; inserting a marginal heading for revision of the TRAN 1 declaration in rule 120A; and modifying FORM GST REG 29 to rename it for cancellation of registration of migrated taxpayers and to substitute "GSTIN" for "Provisional ID" in PART A item (i).
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