[1][Rule 120A- [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 the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.].

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

[2] Inserted vide Notification No. 36/2017-CT dated 29.09.2017.