Statutory text — CGST Rules, 2017, as amendedRule 119
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.
1. Substituted (w.e.f.01.07.2017) by Notification No. 15/2017-C.T., dated 01.07.2017.
2. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source