GST rule amendments revise filing timelines and replace provisional IDs with GSTIN, adjusting migration and extension mechanisms. Amendments substitute fixed timeframes in Rules 118, 119 and 120 with a reference to the period specified in rule 117 or such further period as extended by the Commissioner; extend the date in Rule 24; insert a marginal heading for revision in FORM GST TRAN I; amend FORM GST REG 29 to address cancellation of registration of migrated taxpayers and replace 'Provisional ID' with 'GSTIN'; and revise enumerative wording in Rule 83(1). The notification declares a specified prospective and retrospective commencement.
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GST rule amendments revise filing timelines and replace provisional IDs with GSTIN, adjusting migration and extension mechanisms.
Amendments substitute fixed timeframes in Rules 118, 119 and 120 with a reference to the period specified in rule 117 or such further period as extended by the Commissioner; extend the date in Rule 24; insert a marginal heading for revision in FORM GST TRAN I; amend FORM GST REG 29 to address cancellation of registration of migrated taxpayers and replace "Provisional ID" with "GSTIN"; and revise enumerative wording in Rule 83(1). The notification declares a specified prospective and retrospective commencement.
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