Rule 120 of the CGST Rules, 2017 – Details of goods sent on approval basis

Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ¹[the period specified in rule 117 or such further period as extended by the Commissioner], submit details of such goods sent on approval in FORM GST TRAN-1.

1. Substituted vide Notification No. 36/2017 dated 29^th Sept, 2017, w.e.f. 29-9-2017 before it was read as “ninety days of the appointed day”