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]117Every 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 186 Substituted vide Notf No. 12/2018-ST dt. 30.03.2018, 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- ST dt 27.12.2019 114 115 116 117 188Substituted vide S.O. No. 96 Dated 17.10.2017 for “a period of ninety days of the appointed day” 189Substituted vide S.O. No. 96 Dated 17.10.2017 for “ninety days of the appointed day” 190Substituted vide S.O. No. 96 Dated 17.10.2017 for “ninety days of the appointed day” 191Inserted vide S.O. No. 96 Dated 17.10.2017 110 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.]192