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CGST Rule 119: Declaration of stock held by a principal and agent

CGST Rule 119: Declaration of stock held by a principal and agent

Declaration of stock held by a principal and agentjob-worker”.-(See note 1) Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit adeclaration 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 appointedday.

(Updated upto September 2017)

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