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]190, submit details of such goods sent on approval in FORM GST TRAN-
1.
[120A.[Revision of declaration in FORM GST TRAN-1]191Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1electronically on the 186 Substituted vide Notf No. 12/2018-CT dt. 07.03.2018, for ―the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;‖ 187 Substituted vide Notf no. 49/2019-CT dt. 09.10.2019 for ―30 th April, 2019]‖ 188 Substituted vide Notf no. 36/2017-CT dt. 29.09.2017 for ―a period of ninety days of the appointed day‖ 189 Substituted vide Notf no. 36/2017-CT dt. 29.09.2017 for ―ninety days of the appointed day‖ 190 Substituted vide Notf no. 36/2017-CT dt. 29.09.2017 for ―ninety days of the appointed day‖ 191 Inserted vide Notf no. 36/2017-CT dt. 29.09.2017 Page 116 of 155 common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.]192