CHAPTER XIV-TRANSITIONAL PROVISIONS

Rule 119

Declaration of stock held by a principal and 1[job-worker].-

Every person to whom the provisions of section 141 apply shall, within 2[the period specified in rule 117 or such further period as extended by the Commissioner,] 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 (w.e.f.01.07.2017) by Notification No. 15/2017-C.T., dated 01.07.2017. ↩︎
  2.  Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for “ninety days of the appointed day”. ↩︎