Details of goods sent on approval basis
Rule 120 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
See what changed, and when
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Goods sent on approval before GST and returned after the appointed day had to be declared in TRAN-1 under section 142(12).
The exact words of the law
342 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-09-29 · Substituted
36/2017-CTdated29
Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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