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] 78 , submit details of such goods sent on approval in FORM GST TRAN-1.
[120A.[Revision of declaration in FORM GST TRAN-1] 79 Every 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 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.]
80 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;” 75 Inserted vide Notification No. 48/2018-CT, dated 10.09.2018.
76 Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for “a period of ninety days of the appointed day” 77 Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for “ninety days of the appointed day” 78 Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for “ninety days of the appointed day” 79 Inserted vide Notf no. 36/2017-CT dt 29.09.2017 80 Inserted vide Notf no. 34/2017 – CT dt 15.09.2017 95