The Central Board of Indirect Taxes and Customs vide Notification dated 1st January, 2020, has published the Central Goods and Services Tax (Amendment) Rules, 2020.
The Amendment is brought under Rule 117, which extends the time limit for submitting the declaration in FORM GST TRAN-1 from 31st December 2019 to 31st March 2020 in respect of registered persons who could not submit the said declaration within the time specified. Also, for such registered persons the time limit for filing the declaration in FORM GST TRAN-2 has been extended from 31st January 2020 to 30th April 2020.
Further in Application for registration in Form REG-01 in which serial no 12 and 13 relating to SEZ registration has been substituted. Form INV-01 which generates the invoice reference number has also been substituted.
Click here to read the Notification.
