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], submit details of such goods sent on approval in FORM GST TRAN-1
 This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
 Substituted for words “ninety days of the appointed day” by Rule 2(iv) of CGST(8th A)R, 2017 vide Notification No. 36/2017-Central Tax dt. 29-09-2017 wef 29-09-2017.