Every person having sent goods on approval under the existing law and to whom sub-section ! These words and figures was substituted for the words and figures “a period of ninety days from the appointed day” by Notification No. MGST-1017/C.R.178/Taxation-1, (Notification No.36/2017, Eighth Amendment-2017), dated 7% October, 2017, (w.e.f. 29t September, 2017).
2 This rule was substituted by Notification No. MGST-1017/C.R.107/Taxatiion-1, (Notification No. 15/2017, Third Amendment-2017), dated the 4t July 2017, (w.e.f. 1 =t July 2017). Prior to substitution this rule read as under — “119. Declaration of stock held by a principal and agent. - Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.” 3 These words were substituted for the words and figures “ninety days of the appointed day” by Notification No. MGST- 1017/C.R.178/Taxation-1, (Notification No.36/2017, Eighth Amendment-2017), dated 7% October, 2017, (w.e.f. 29% September, 2017).
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(12) of section 142 applies shall, within ![ the period specified in rule 117 or such further period as extended by the Commissioner,] submit details of such goods sent on approval in FORM GST TRAN-1.
2[120A. °[Revision of declaration in Form GST TRAN-1| - 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-1 electronically 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.]