GST rule amendments extend compliance dates and revise migrated taxpayer registration and cancellation procedures forms The amendment deems the rules effective from 29th September 2017, extends the deadline in rule 24 from '30th September' to '31st October', and replaces fixed 'ninety days' references in rules 118-120 with 'the period specified in rule 117 or such further period as extended by the Commissioner.' It inserts the marginal heading for rule 120A and revises FORM GST REG-29 to change its heading to 'Application for Cancellation of Registration of Migrated Taxpayers' and substitute 'Provisional ID' with 'GSTIN.'
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GST rule amendments extend compliance dates and revise migrated taxpayer registration and cancellation procedures forms
The amendment deems the rules effective from 29th September 2017, extends the deadline in rule 24 from "30th September" to "31st October", and replaces fixed "ninety days" references in rules 118-120 with "the period specified in rule 117 or such further period as extended by the Commissioner." It inserts the marginal heading for rule 120A and revises FORM GST REG-29 to change its heading to "Application for Cancellation of Registration of Migrated Taxpayers" and substitute "Provisional ID" with "GSTIN."
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