CHAPTER XIV-TRANSITIONAL PROVISIONS

Rule 120

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-CT dated 29.09.2017 for “ninety days of the appointed day”. ↩︎