Rule 120A of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter XIV, Transitional Provisions

At a glance

Entitlement and conditions

120AThe original electronic FORM GST TRAN-1 must have been submitted within the time specified in rule 117, rule 118, rule 119 or rule 120. Only one revision is permitted.

Bars, duties and time limits

120AThe revised FORM GST TRAN-1 must be submitted electronically within the period in the relevant rules or a further period extended by the Commissioner for that purpose.

Rule 120A permits a registered person to revise a transitional declaration once, provided the original electronic FORM GST TRAN-1 was submitted within the specified period. The revised declaration also uses FORM GST TRAN-1 and is submitted electronically on the common portal. It must meet the period under the relevant transitional rule or a further period extended by the Commissioner.^[1]

Quick facts

Rule 120A, CGST Rules, 2017

Revision of declaration in FORM GST TRAN-1

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	XIV, Transitional Provisions
Rule title	Revision of declaration in FORM GST TRAN-1
Amendments
Last amendment	15 September 2017: Inserted vide Notification No. 34/2017 - CT dated 15.09.2017. 2. Inserted vide Notification No. 36/2017-CT dated 29.09.2017.
Amendments	1 footnote in the CBIC text (table)
Related provisions
Other rules	Rule 117, Rule 118, Rule 119, Rule 120
Forms named	FORM GST TRAN-1
Structure 120ASingle electronic revision of declaration
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 120A, verbatim (show)

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.]

1. Inserted vide Notification No. 34/2017 - CT dated 15.09.2017. 2 . Inserted vide Notification No. 36/2017-CT dated 29.09.2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Single electronic revision of declaration 120A

Questions to answer on the file10 questions

Is the person submitting this revised declaration registered under this Act?
Was the original declaration submitted electronically?
Was the original declaration in FORM GST TRAN-1?
Was that original declaration submitted within the applicable rules 117–120 period?
Had this declaration already been revised before this event?
Was the revised declaration in FORM GST TRAN-1?
Was the document submitted electronically?
Was the revised declaration submitted on the common portal?
On what date was this transitional declaration submitted?
What deadline does the applicable rules 117–120 declaration period or Commissioner extension establish for this declaration?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 120A as footnoted in the CBIC text
Note	Change
1	Inserted vide Notification No. 34/2017 - CT dated 15.09.2017. 2. Inserted vide Notification No. 36/2017-CT dated 29.09.2017.^[2]^[3]

Provisions connected to Rule 120A
Provision	Connection	Words that tie them
Rule 117	this provision requires Rule 117	120A "rule 117, rule 118,rule 119 and rule 120"
Rule 118	this provision requires Rule 118	120A "rule 117, rule 118,rule 119 and rule 120"
Rule 119	this provision requires Rule 119	120A "rule 117, rule 118,rule 119 and rule 120"
Rule 120	this provision requires Rule 120	120A "rule 117, rule 118,rule 119 and rule 120"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

Number	Date	Subject
Notification No. 36/2017-Central Tax	29 September 2017	Eighth amendment to CGST Rules, 2017.

References

Central Board of Indirect Taxes and Customs. "Rule 120A. Revision of declaration in FORM GST TRAN-1". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
Notification No. 34/2017-Central Tax, dated 15 September 2017: Seventh amendment to the CGST Rules, 2017. Cited in CBIC footnote 1.
Notification No. 36/2017-Central Tax, dated 29 September 2017: Eighth amendment to CGST Rules, 2017. Cited in CBIC footnote 1.

External links

CGST Rules, 2017, Rule 120A on the CBIC tax information portal