Section 119 in Kerala Goods and Services Tax Rules, 2017
119. Declaration of stock held by a principal and agent.
- Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day
