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GST RULES-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 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.

120A REVISION OF DECLARATION IN FORM GST TRAN-1
 Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.


 

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