Indirect Tax Laws and Practice · TDS and TCS under GST

Rule 120A: Revision of Declaration in FORM GST TRAN-1

Updated 11 October 2026 · Fact-checked

Rule 120A of the CGST Rules lets a registered person who has filed FORM GST TRAN-1 on time revise it. The revision is allowed only once, must be filed electronically on the common portal, and must fall within the time in rules 117 to 120 or any extension by the Commissioner.

Understand Revision of Declaration in FORM GST TRAN-1 (Rule 120A)

When GST began, businesses carried over credit from the old laws, such as excise, service tax and VAT. To claim it, they filed a declaration in FORM GST TRAN-1 under rules 117 to 120. Rule 117 covers credit carried forward and stock on the appointed day. Rule 118 covers supplies where VAT or service tax was paid before the appointed day but the supply was made after. Rule 119 covers stock held by a principal and a job worker.

Mistakes in these declarations were common. A taxpayer might enter a wrong amount or leave out an item. Rule 120A gives one chance to correct this by revising the declaration.

The rule has clear conditions. The person must be a registered person. They must already have submitted TRAN-1 electronically within the time period under rule 117, 118, 119 or 120. The revision can be made once only. It must be submitted electronically on the common portal in FORM GST TRAN-1.

The time limit is the same period specified in those rules, or any further period the Commissioner extends. Rule 117 originally gave ninety days from the appointed day. The Commissioner could extend it by up to a further ninety days on the Council's recommendation. Rule 117(1A) allows a later extension, up to 31 March 2020, for those who faced technical difficulties on the portal.

In short, Rule 120A is a one-time correction facility. It does not open a fresh window to file TRAN-1 for a person who never filed on time.

Key rules to remember

Who can revise: Registered person + TRAN-1 already submitted electronically within the time in rules 117, 118, 119 or 120; A person who never filed within time is not covered by this rule.
Number of revisions: Revision allowed once; The rule says 'may revise such declaration once'. A second revision is not permitted.
Mode and form: Electronically, in FORM GST TRAN-1, on the common portal; The revised declaration uses the same form.
Time limit: Period in rules 117 to 120, or further period extended by the Commissioner; Rule 117(1): ninety days from the appointed day, extendable by a further period not exceeding ninety days on the Council's recommendation.
Credit entry: Credit specified in TRAN-1 is credited to the electronic credit ledger (FORM GST PMT-2); Stated in rule 117(3).

How to solve Revision of Declaration in FORM GST TRAN-1 (Rule 120A) questions

For any question on revising TRAN-1, test the facts against each condition of Rule 120A and then state the result.

1Identify the person. Check that they are a registered person.
2Check whether FORM GST TRAN-1 was already submitted electronically within the time in rule 117, 118, 119 or 120.
3Count the revisions. If one revision is already made, a further revision is not allowed.
4Check the time. Compare the revision date with the original period or any extension given by the Commissioner.
5Check the mode. The revision must be electronic on the common portal in FORM GST TRAN-1.
6State the conclusion in plain words and cite Rule 120A, with rule 117 for the time limit.

Quickest way: Three-test check for Rule 120A

When to use it: Use this for MCQs and short case questions that ask whether a revision of TRAN-1 is allowed.

Test 1: Was TRAN-1 filed in time? If no, Rule 120A does not apply.
Test 2: Is this the first revision? If no, it is not allowed.
Test 3: Is it within the prescribed or extended period, filed electronically? If yes, allowed.

Common mistakes in Revision of Declaration in FORM GST TRAN-1 (Rule 120A)

Saying TRAN-1 can be revised any number of times.
Students assume that corrections are always open.
Fix: Remember the word 'once' in the rule. Only one revision is allowed.
Allowing revision by a person who never filed TRAN-1 in time.
Students read the rule as a general late-filing relief.
Fix: The rule applies only to a person who has already submitted the declaration within the specified time.
Ignoring the time limit for revision.
The rule looks like it has no date, so students think it is open-ended.
Fix: The revision must be within the period in rules 117 to 120 or as extended by the Commissioner.
Saying the Commissioner extends the time on his own in all cases.
Students skip the Council's role in rule 117.
Fix: Rule 117 provides that the Commissioner extends on the recommendations of the Council.
Treating Rule 120A as a section of the CGST Act.
The source text lists it with sections.
Fix: It is a rule under the CGST Rules, 2017. Write 'Rule 120A of the CGST Rules'.

Worked examples

Example 1

Meera Textiles Ltd, a registered person in Surat, filed FORM GST TRAN-1 electronically within the period allowed under rule 117. It later found that it had entered a wrong amount of credit. It has not revised the declaration before. Can it revise the declaration?

Show the solution

Meera Textiles is a registered person.
It submitted TRAN-1 electronically within the period under rule 117.
This is its first revision, so the 'once' limit is met.
The revised declaration must be filed electronically in FORM GST TRAN-1 within the original period or any extension by the Commissioner.

Answer: Yes. Under Rule 120A it may revise TRAN-1 once, electronically on the common portal, within the specified or extended period.

Example 2

Kaveri Traders filed TRAN-1 in time and revised it once. Two weeks later, it found another error and wants to revise again. Advise.

Show the solution

Rule 120A allows a revision 'once'.
Kaveri Traders has already used its single revision.
A second revision is not permitted under the rule.
The rule gives no right to revise again, so the person should check the entries carefully before filing the single revision.

Answer: No. Rule 120A permits only one revision of the declaration, which has already been used.

Exam tips

Expect MCQs that test the word 'once'. Pick the option that allows a single revision.
Link Rule 120A with rules 117 to 120 in written answers. Name the rules covered.
For time limit questions, mention ninety days and the extension by the Commissioner on the Council's recommendation, as per rule 117.
Write 'Rule 120A of the CGST Rules, 2017'. Do not call it a section of the Act.

Practice questions from TDS and TCS under GST

Revision of Declaration in FORM GST TRAN-1 (Rule 120A): frequently asked questions

How many times can FORM GST TRAN-1 be revised under Rule 120A?

Only once. The rule says a registered person may revise the declaration once and submit the revised declaration electronically.

Who can use Rule 120A?

A registered person who has already submitted TRAN-1 electronically within the time specified in rules 117, 118, 119 or 120.

What is the time limit to revise TRAN-1?

The revision must be made within the time period in those rules or any further period extended by the Commissioner. Rule 117 gave ninety days from the appointed day, extendable by a further period not exceeding ninety days.

Where is the revised declaration submitted?

It is submitted electronically on the common portal in FORM GST TRAN-1.