Rule 119. Declaration of stock held by a principal and job-worker

Rule 119. Declaration of stock held by a principal and [job-worker].-

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], 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”.

 

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