DECLARATION OF STOCK HELD BY A PRINCIPAL AND JOB-WORKER.-
Every person to whom the provisions ofsection 141apply shall, within [the period specified inrule 117 or such further period as extended by the Commissioner]194, 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.
----------------------------------------- 194Substituted vide Notf no. 36/2017-CT dt. 29.09.2017 for ―ninety days of the appointed day