Business Changes & Who Pays

Revision of declaration in FORM GST TRAN-1

Rule 120A of the CGST Rules

Chapter 14 – Transitional Provisions Text as on 2026-09-05 Source CBIC

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Amendment history

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In one line

A TRAN-1 already filed could be revised once, within the time the Commissioner allowed – the rule under which most transitional-credit corrections were made.

The exact words of the law

484 characters, unedited

Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

Read the full provision+

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 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.]

What changed, and when

The amendment trail, newest first — because the version that applies to your case depends on the period.

2017-09-15 · Inserted

34/2017-CTdated

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

Read this with

A provision rarely works alone. These are the ones it points to.

Rule 117 Rule 118 Rule 119 Rule 120

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 120Arevision of declaration in form gst tran-1

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