Rule 119. Declaration of stock held by a principal
and 1[job-worker].-
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.
