Section 120 in The Central Goods and Services Tax Rules, 2017
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 [the period specified in Rule 117 or such further period as extended by the Commissioner] [Substituted 'ninety days of the appointed day' by Notification No. G.S.R. 1214(E), dated 29.9.2017 (w.e.f. 19.6.2017).], submit details of such goods sent on approval in FORM GST TRAN-1.
