] 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
.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
] 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
.
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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)]