Chapter - XIV of CGST Rules, 2017

TRANSITIONAL PROVISIONS

RULE 120. Details of goods sent on approval basis    (corresponding section 142)

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']  ^{[helldod old}[ninety days of the appointed day] ^{helldod] ,}submit details of such goods sent on approval in FORM GST TRAN-1.

1. Substituted Vide: Notification No. 36/2017- Central Tax, dated 29/09/2017-[Para 2(iv)]

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