Goods sent on approval basis under GST


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Rule 120 of CGST Rule : Details of goods sent on approval basis-

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  FORM GST TRAN-1 rule 117 or such further period as extended by the Commissioner, submit details of such goods sent on approval in.


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