Revision of declaration in FORM GST TRAN- 1 can be made once: HC

Atria Convergence Technologies Ltd Vs Union of India (Karnataka High Court)

The Rule 120A provides for revision of declaration. In the event of the registered person who had submitted a declaration electronically in FORM GST TRAN-1, intends to revise such declaration once, this provision can be invoked. This provision makes it clear that the revision of the declaration in FORM GST TRAN- 1 can be made only once not in perpetuity.

Section 172 of the Act contemplates about the removal of diff

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