Chapter - XIV of CGST Rules, 2017
TRANSITIONAL PROVISIONS
RULE 119. Declaration of stock held by a principal and 1[job-worker] [helldod old[agent] helldod] (corresponding section 141)
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']
[helldod old[ninety
days of the appointed day
2(10)
“appointed day” means the date on which the provisions of this Act shall come into force;
] helldod] ,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
2(10)
“appointed day” means the date on which the provisions of this Act shall come into force;
.
1.Substituted Vide: Notification No. 15/2017-Central Tax, Dated 01/07/2017-[Para 2(v)]
2. Substituted Vide: Notification No. 36/2017 ' Central Tax, dated 29/09/2017-[Para 2(iii)]