Rule 120 CGST Rules 2017
Summary of Rule 120 CGST Rules 2017
( Rule 120 CGST Rules 2017 explains Details of goods sent on approval basis and is covered in Chapter XIV – Transitional Provisions : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Eighth Amendment) Rules, 2017)
Rule 120 CGST Rules 2017
Details of goods sent on approval basis
120. 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.
Notes on Amendments in Rule 120 CGST Rules 2017
1 Substituted for “ninety days of the appointed day” by the Central Goods and Services Tax (Eighth Amendment) Rules, 2017, w.e.f. 29-9-2017.
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