Section 119 in The Central Goods and Services Tax Rules, 2017
119. Declaration of stock held by a principal and [Job-worker] [Substituted 'agent' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).].
- Every person to whom the provisions of section 141 apply 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 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.
