Indirect Tax Laws and Practice · Valuation under GST

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

Updated 11 October 2026 · Fact-checked

Rule 120A of the CGST Rules, 2017 lets a registered person who has filed FORM GST TRAN-1 on time under rules 117 to 120 revise it once. The revised declaration must be filed electronically on the common portal within the same time limit, or any further period the Commissioner extends.

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

When GST began, businesses had credit and stock from the old regime (excise, VAT, service tax). To carry that credit forward, they filed FORM GST TRAN-1 declaring the amounts. Rules 117, 118, 119 and 120 set out who files and by when.

Mistakes in such a declaration were common. A figure could be wrong or an item missed. Rule 120A gives a one-time fix: the person may revise the declaration already filed.

The rule has three conditions. First, the person must be a registered person who has already submitted TRAN-1 electronically. Second, that original declaration must have been filed within the time specified in rules 117, 118, 119 and 120. Third, the revision is allowed only once, and it must be submitted electronically on the common portal within the time specified in those rules, or any further period the Commissioner extends.

The rule was inserted by Notification No. 34/2017-CT dated 15.09.2017. It does not create new credit. It only lets you correct the declaration for credit you were already entitled to claim under the transitional provisions.

To understand the time limit, read it with rule 117. That rule gives ninety days from the appointed day, extendable by a further period not exceeding ninety days on the Council's recommendation. Rule 118 refers to the period in rule 117 or any further period extended by the Commissioner.

Key rules to remember

Who may revise: Registered person + TRAN-1 filed electronically within time under rules 117, 118, 119 or 120; Without an in-time original declaration, the rule does not apply.
How many revisions: Revision allowed: once; A second revision is not permitted under rule 120A.
Mode and time of revision: Electronic filing on the common portal within the time in the said rules, or such further period as the Commissioner extends; Revision does not get a fresh window beyond the rule period.
Base time limit under rule 117: 90 days from the appointed day; extension by a further period not exceeding 90 days (Commissioner, on Council's recommendation); Rule 118 uses the period in rule 117 or a further period extended by the Commissioner.
Credit entry: Credit specified in TRAN-1 is credited to the electronic credit ledger in FORM GST PMT-2 (rule 117(3)); The revised declaration corrects the claim; it is not a new entitlement.

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

Use this method for any question on revising TRAN-1 under rule 120A.

1Identify the person: check that he is a registered person who filed FORM GST TRAN-1.
2Check the original filing: was it electronic and within the time under rule 117, 118, 119 or 120 (or the extended period)?
3Count revisions: has the person already revised once? If yes, no further revision under rule 120A.
4Check the timing of the revision: it must be on the common portal within the same time period or the period extended by the Commissioner.
5Check the nature of the change: it must be a correction of the declaration, such as amounts, items or stock details, not a claim outside the transitional provisions.
6State the conclusion clearly: allowed or not allowed, quoting the condition that decides it.
7Add the consequence: the corrected credit is the amount credited to the electronic credit ledger.

Quickest way: Three-check test for rule 120A

When to use it: For MCQs and short case questions asking whether a revision is permitted.

Check 1: TRAN-1 filed electronically and in time?
Check 2: is this the first revision? Only one is allowed.
Check 3: is the revised declaration filed within the rule's time period or the extended period?
If all three are yes, the revision is valid. If any is no, it is not.

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

Saying TRAN-1 can be revised any number of times
Students think of revision as ongoing correction.
Fix: Remember the word once. Rule 120A permits a single revision.
Allowing revision when the original TRAN-1 was filed late
Students focus on the revision and forget the condition on the original filing.
Fix: The rule applies to those who submitted the declaration within the time in rules 117 to 120. Check the original first.
Giving the revision a fresh 90-day window
Confusion with the rule 117 limit.
Fix: The revision must be made within the time specified in the said rules or the period the Commissioner extends, not a new period.
Treating revision as a way to claim credit not otherwise eligible
Students read it as a general relief.
Fix: It corrects the declaration. Entitlement still comes from section 140 and the related rules.
Saying revision can be done manually or by letter
Mixing with other procedures.
Fix: The rule requires electronic submission on the common portal.

Worked examples

Example 1

Sharma Traders, a registered person, filed FORM GST TRAN-1 electronically within the time allowed under rule 117. It later found an error in the declared credit and revised the declaration on the portal within the same period. It now wishes to revise it again within the same period. Can it do so under rule 120A?

Show the solution

The original declaration was electronic and in time, so the first condition is met.
The first revision was filed on the portal within the period, so it was valid.
Rule 120A allows the declaration to be revised once.
The second attempt would be a second revision.

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

Example 2

Kaveri Industries filed TRAN-1 electronically within the period in rule 117 as extended by the Commissioner. It discovers an omitted item of capital goods. The extended period has not yet ended. It has not revised before. Is a revision permitted, and how must it be made?

Show the solution

Original filing was electronic and within the time specified, including extension, so it qualifies.
This would be the first revision, so the once-only limit is satisfied.
The revision must be submitted electronically on the common portal within the time in the rules or the extended period; that period is still running.
Therefore the revision is valid.

Answer: Yes. Kaveri Industries may revise TRAN-1 once, electronically on the common portal, within the extended period.

Exam tips

Expect MCQs testing the once-only revision and the electronic mode.
In case studies, check whether the original TRAN-1 was filed in time before allowing the revision.
Link the time limit to rule 117: ninety days, extendable by a further period not exceeding ninety days.
Quote the rule's condition in one line when you give your conclusion.
Do not add facts such as penalties or fees; the rule text does not mention them.

Practice questions from Valuation under GST

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

How many times can TRAN-1 be revised under rule 120A?

Once. The rule says the registered person may revise the declaration once and submit the revised declaration.

What is the time limit for revising TRAN-1?

The revised declaration must be submitted within the time specified in rules 117, 118, 119 and 120, or such further period as the Commissioner extends. Rule 117 gives ninety days from the appointed day, extendable by a further period not exceeding ninety days.

Who can use rule 120A?

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

How is the revised TRAN-1 filed?

Electronically on the common portal.