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 [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.
 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