Chapter XIV

Transitional Provisions

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.


1.Subsituted by Notification No. 36/2017-  Central Tax issued dated 29th September, 2017.

In rule 120, for the words “a period of ninety days of the appointed day” the words  “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.