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 FORMGST 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.]
