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 FORM GST TRAN-1 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 Notification No. 36/2017-Central Tax dated 29.09.2017 for "ninety days of the appointed day".
Get Tax Updates Via Whatsapp
