Statutory text — CGST Rules, 2017, as amendedRule 120
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".
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source