CGST Rule 119 – Declaration of stock held by a principal and job-worker [Updated 2019]

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

Every person to whom the provisions of section 141 apply shall, within [1][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 for the words “ninety days of the appointed day” by the Central Goods and Services Tax (Eighth Amendment) Rules, 2017 w.e.f. 29/09/2017. – Date of Amendment : 29-09-2017, Effective from : 29-09-2017, Retrospective Effect : No

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