Section 119 in Himachal Pradesh Goods and Services Tax Rules, 2017
119. [ Declaration of stock held by a principal and agent. [Substituted by Notification No. EXN-F(10)-17/2017, dated 24.7.2017 (w.e.f. 27.6.2017).]
- Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within [the period specified in rule 117 or such further period as extended by the Commissioner], submit a declaration electronically inform 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.]
