Rule120A
The Central Goods and Services Tax Rules, 2017

2 [ Revision of declaration in FORM GST TRAN-1 ]

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 07 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 120A of the Central Goods and Services Tax Rules, 2017 deals with 2 [ Revision of declaration in FORM GST TRAN-1 ]. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117 , rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within t The Act came into force on 22 Jun 2017.

Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117 , rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.] 2 . Inserted vide Notification No. 36/2017-CT dated 29.09.2017.

Amendment notes

1. Inserted vide Notification No. 34/2017 - CT dated 15.09.2017.

Rule 120A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Questions about Rule 120A

What does Rule 120A of the Central Goods and Services Tax Rules deal with?

Rule 120A of the Central Goods and Services Tax Rules is headed "2 [ Revision of declaration in FORM GST TRAN-1 ]". Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117 , rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within t

How do I find court cases under Rule 120A of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 120A, rule 120A CGST Rules 2017, rule 120A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Rule 120A of the Central Goods and Services Tax Rules come into force?

Rule 120A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 120A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.