Section 120A: [ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]

Q: What does Section 120A of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 120A GST pertains to "[ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 120A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 120A GST still in force?

Yes, Section 120A of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 120A GST?

धारा 120A GST is the Devanagari Hindi reference for Section 120A of the The Central Goods and Services Tax Rules, 2017. Section 120A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 120A GST?

Dhara 120A GST is the Roman Hindi reference for Section 120A of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 120A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 120A of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 120A, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 120A (India).

Law on Tips Editorial Board

- 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.]