Rule 120
Details of goods sent on approval basis
Rule 120
Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within [the period specified in rule 117 or such further period as extended by the Commissioner] 1 , submit details of such goods sent on approval in FORM GST TRAN-1.
1 Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for “ninety days of the appointed day”