# The Central Goods and Services Tax Rules, 2017, Rule 119: Declaration of stock held by a principal and 1 [job-worker]

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/119/

## 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".

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