THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER XIV  -  TRANSITIONAL PROVISIONS
Rule - 120

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Details of goods sent on approval basis.

120. 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.