Declaration of stock held by a principal and 1 [job-worker]
Rule 119 of the Central Goods and Services Tax Rules, 2017 deals with declaration of stock held by a principal and 1 [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 good The Act came into force on 22 Jun 2017.
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".
Rule 119, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 119
What does Rule 119 of the Central Goods and Services Tax Rules deal with?
Rule 119 of the Central Goods and Services Tax Rules is headed "Declaration of stock held by a principal and 1 [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 good
How do I find court cases under Rule 119 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 119, rule 119 CGST Rules 2017, rule 119 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 119 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 141 (Procedure in respect of seized goods), so none of them can safely be read on its own.
When did Rule 119 of the Central Goods and Services Tax Rules come into force?
Rule 119 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 119, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.