How to file details of goods sent on approval basis in GST

Rule-120 of CGST Rules 2017

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 nine­ty days of the appoint­ed day, sub­mit details of such goods sent on approval in FORM GST TRAN‑1.