GST rule amendment extends filing deadline and revises transitional periods to permit Commissioner extensions for migrated taxpayers. Amendment to the Mizoram GST Rules substitutes a later deadline in rule 24, and revises rules 118-120 to replace fixed ninety day transitional references with the period specified in rule 117 or such further period as extended by the Commissioner. Rule 120A gains a marginal heading for revision in FORM GST TRAN 1. FORM GST REG 29 is retitled to address cancellation of registration of migrated taxpayers and the Part A item label 'Provisional ID' is replaced with 'GSTIN'.
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GST rule amendment extends filing deadline and revises transitional periods to permit Commissioner extensions for migrated taxpayers.
Amendment to the Mizoram GST Rules substitutes a later deadline in rule 24, and revises rules 118-120 to replace fixed ninety day transitional references with the period specified in rule 117 or such further period as extended by the Commissioner. Rule 120A gains a marginal heading for revision in FORM GST TRAN 1. FORM GST REG 29 is retitled to address cancellation of registration of migrated taxpayers and the Part A item label "Provisional ID" is replaced with "GSTIN".
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