Rule 119 - Declaration of stock held by a principal and agent - Central Goods and Services Tax Rules, 2017

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. ************** NOTES:- 1. Substituted vide notification no. 15/2017 dated 1.7.2017, w.e.f. 1st day of July, 2017 before it was read as, agent 2. Substituted vide Not. 36/2017 - Dated 29-9-2017 , before it was read as, ninety days of the appointed day