Rule 119 CGST Rules 2017 : Declaration of stock held by a principal and job-worker

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 119 CGST Rules 2017

Summary of Rule 119 CGST Rules 2017

( Rule 119 CGST Rules 2017 explains Declaration of stock held by a principal and job-worker  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Third Amendment) Rules, 2017, Central Goods and Services Tax (Eighth Amendment) Rules, 2017)

 Rule 119 CGST Rules 2017

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

119. 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.


Notes on Amendments in Rule 119 CGST Rules 2017

2. Substituted for “ninety days of the appointed day” by the Central Goods and Services Tax (Eighth Amendment) Rules, 2017, w.e.f. 29-9-2017.

1. Substituted for “agent” by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.

 


 Rule 119 CGST Rules 2017

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