Important Keyword: FORM GST TRAN-1, Section 142.
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GST Rule 120. 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 1[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.
1. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for “ninety days of the appointed day”.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
