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<h1>Submit Goods Details in FORM GST TRAN-1 per Rule 120; Follow Deadlines in Rule 117 or Granted Extensions.</h1> Every person who has sent goods on approval under the previous law and is subject to sub-section (12) of section 142 must submit the details of such goods in FORM GST TRAN-1 within the period specified in rule 117 or any extended period granted by the Commissioner, as per Rule 120 of the Central Goods and Services Tax Rules, 2017.