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.