Section 119 in Rajasthan Goods and Services Tax Rules, 2017
119. Declaration of stock held by a [principal and job-worker or principal and agent.] [Substituted 'principal and job-worker agent' by Rajasthan Notification No. F.12(46) FD/Tax/2017-Part I-81, dated 29.9.2017.]
- Every person to whom the provisions of [Section 141 or] [Inserted by Notification No. S.O. 125, dated 07.07.2017.] sub-section (14) of section 142 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 Rajasthan Notification No. F.12(46) FD/Tax/2017-Part II-105, dated 29.9.2017.], 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.
