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<h1>Transitional GST: Those under s.142(12) with approval-basis dispatches must file FORM GST TRAN-1 per rule 117 timelines</h1> Persons who, under the previous law, dispatched goods on an approval basis and fall within subsection (12) of section 142 must, as a transitional GST requirement, file particulars of those goods in FORM GST TRAN-1 within the timeframe prescribed in rule 117 or any extension granted by the Commissioner. This provision replaces the earlier ninety-day deadline and mandates timely submission of approval-basis goods details to comply with transitional GST reporting obligations.