Rule 120 - Details of goods sent on approval basis - 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 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. **************** Notes: 1. Substituted vide Not. 36/2017 - Dated 29-9-2017 , before it was read as, ninety days of the appointed day