As per rule 120 of CGST Rules 2017, goods sent on sale or approval basis have before the appointed date has to be declared in FORM GST TRAN – 1, within 90 days from the appointed date.
GST Tip – 310
As per section 119 of the CGST Rules 2017, if the taxpayer has any materials sent on job work or for repairs or on sale or approval basis have to file GST TRAN – 1 within 90 days from the appointed date.
GST Tip – 241
As per Transitional Provisions, if goods are sent on sale or approval basis before the appointed date, the taxpayer has to submit the details of goods sent on sale or approval basis in FORM GST TRAN-1within 90 days from the appointed date.
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