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CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 119

Declaration of stock held by a principal and 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 goods, as applicable, held by him on the appointed day.