Rule 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 FORM GST TRAN-1 rule 117 or such further period as extended by the Commissioner], submit details of such goods sent on approval in.
1. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for “ninety days of the appointed day”.