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CGST Rule 120: Details of goods sent on approval basis

CGST Rule 120: Details of goods sent on approval basis

Every person having sent goods on approvalunder the existing law and to whom sub-section (12) of section 142 applies shall, withinninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.

“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”; (See Note 2)

(Updated upto September 2017)

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Adilabad, India

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