CGST Rules – Central Goods and Services Tax Rules, 2017

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 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.