Shanti Prime Publication Pvt. Ltd.
Transitional Credit — Rule 120A of the CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN-1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 he 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. The petitioner had already submitted an application for extension of time, to submit the revised FORM GST TRAN-1. Directions issued to pass appropriate order on it in accordance with law most expeditiously. — Jai Laxmi Cement Co. (P.) Ltd. Vs. Union of India And 5 Others  11 TAXLOK.COM 008 (Allahabad)