THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XIV  -  TRANSITIONAL PROVISIONS
Rule - 119
Year  

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Declaration of stock held by a principal and job-worker.

119. 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.