Section 119 in Punjab Goods and Services Tax Rules, 2017
119. [ Declaration of stock held by a principal and [job-worker or agent] [Substituted by Punjab Notification No. G.S.R.26/P.A.5/2017/S.164/Amd.(2)/2017, dated 18.7.2017 (w.e.f. 29.6.2017).].
- Every person to whom the provisions of section 141 or sub-section (12) 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.] [Inserted by Notification No. G.S.R. 20/P.A.5/2017/S.164/Amd.(27)/2019, dated 8.4.2019 (w.e.f. 29.6.2017). ]
