Rule 119
Declaration of stock held by a principal and job-worker
Rule 119
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] 1 , 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.
1 Substituted vide Notf no. 36/2017-CT dt 29.09.2017 for “ninety days of the appointed day”