Section 120: Details of goods sent on approval basis

Q: What does Section 120 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 120 TCRR pertains to "Details of goods sent on approval basis". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 120 of The CGST (Refund) Rules, 2017 (TCRR) governs details of goods sent on approval basis. As verified on 19 May 2026.

Q: Is Section 120 TCRR still in force?

Yes, Section 120 of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 120 TCRR?

धारा 120 TCRR is the Devanagari Hindi reference for Section 120 of the The CGST (Refund) Rules, 2017. Section 120 of The CGST (Refund) Rules, 2017 (TCRR) governs details of goods sent on approval basis. As verified on 19 May 2026.

Q: What is Dhara 120 TCRR?

Dhara 120 TCRR is the Roman Hindi reference for Section 120 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 120 of The CGST (Refund) Rules, 2017 (TCRR) governs details of goods sent on approval basis. As verified on 19 May 2026.

Q: How to cite Section 120 of The CGST (Refund) Rules, 2017?

Cite as: "Section 120, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 120 (India).

Law on Tips Editorial Board

- 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] [Substituted 'ninety days of the appointed day' by Notification No. G.S.R. 1214(E), dated 29.9.2017 (w.e.f. 19.6.2017).], submit details of such goods sent on approval in FORM GST TRAN-1.