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    <description>Amendments change procedural timelines by substituting the prior fixed ninety day transitional references in rules 118-120 with the period specified in rule 117 or such further period as extended by the Commissioner, move the deadline in rule 24 to a later date, insert a marginal heading for rule 120 A captioning Revision of declaration in Form GST TRAN 1, and revise Form GST REG 29 to retitle the application for cancellation as for migrated taxpayers and replace &quot;Provisional ID&quot; with &quot;GSTIN&quot;.</description>
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