Rule 120A – Rules – Transitional Provisions – Central Goods and Services Tax Rules, 2017 – Rule 120A – Revision of declaration in FORM GST TRAN-1 1[120A. 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
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