Form GST TRAN-1 can be revised only once within the specified period

Ingersoll-Rand Technologies And Services Private Limited Vs UOI (Allahabad High Court) A conjoint reading of the Rule 117 and 120A of CGST Rules, 2017 clearly reveals that every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 is allowed to revise such declaration once and submit the revised declaration in FORM G.S.T. T.R.A.N-1 electronically on the common portal, “within the period specified in the said rules or such further period as may be extended by the Commissioner i...