Rule 120
Details of goods sent on approval basis
GST
Transitional Provisions
Rule 120 of Central Goods and Services Tax Rules, 2017
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.
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