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        GST

        Rule 120 - Details of goods sent on approval basis

        Central Goods and Services Tax Rules, 2017
        Chapter XIV
        Transitional Provisions

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        Goods sent on approval require submission of details in FORM GST TRAN-1 within the period set by transitional rules. Persons who sent goods on approval under the prior law and to whom the transitional provision applies must submit details of those goods in FORM GST TRAN-1 within the period specified in rule 117 or any further period extended by the Commissioner.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                  Provisions expressly mentioned in the judgment/order text.

                      Goods sent on approval require submission of details in FORM GST TRAN-1 within the period set by transitional rules.

                      Persons who sent goods on approval under the prior law and to whom the transitional provision applies must submit details of those goods in FORM GST TRAN-1 within the period specified in rule 117 or any further period extended by the Commissioner.


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