{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"119","heading":"Declaration of stock held by a principal and 1 [job-worker]","text":"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. Amendment notes 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\".","html":"<p>Every person to whom the provisions of section <a href=\"/cgst-rules-2017/rule/141/\">141</a> 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.</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted (w.e.f.01.07.2017) by Notification No. 15/2017-C.T. , dated 01.07.2017.</p><p>2. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for \"ninety days of the appointed day\".</p>","words":87,"text_source":"published"},"rule":{"number":"119","heading":"Declaration of stock held by a principal and 1 [job-worker]","text":"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. Amendment notes 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\".","html":"<p>Every person to whom the provisions of section <a href=\"/cgst-rules-2017/rule/141/\">141</a> 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.</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted (w.e.f.01.07.2017) by Notification No. 15/2017-C.T. , dated 01.07.2017.</p><p>2. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for \"ninety days of the appointed day\".</p>","words":87,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/119/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}