# The Central Goods and Services Tax Rules, 2017, Rule 120: Details of goods sent on approval basis

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/120/

## Text

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. Amendment notes 1. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".

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