Commissioner to decide on extending time for filing of revised GST TRAN-1: HC

Jai Laxmi Cement Co.(P.) Ltd. Vs Union Of India (Allahabad High Court)

Rule 120A of the CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN-1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 he may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the comm

Please become a Premium member. If you are already a Premium member, login here to access the full content.