Business Changes & Who Pays

Declaration of stock held by a principal and job-worker

Rule 119 of the CGST Rules

Chapter 14 – Transitional Provisions Text as on 2026-09-05 Source CBIC

Straight from CBIC

Official source, not a summary of a summary

Full text included

Read the exact words of the law yourself

Amendment history

See what changed, and when

Free, always

No login, no paywall, no book to buy

In one line

A principal or job worker holding goods of the other on the appointed day had to declare that stock in TRAN-1 so that the transitional relief in section 141 applied.

The exact words of the law

427 characters, unedited

Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

Read the full provision+

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.

What changed, and when

The amendment trail, newest first — because the version that applies to your case depends on the period.

2017-09-29 · Substituted

36/2017-CTdated29

Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".

2017-07-01 · Substituted

15/2017-C

Substituted (w.e.f.01.07.2017) by Notification No. 15/2017-C.T. , dated 01.07.2017.

Read this with

A provision rarely works alone. These are the ones it points to.

Section 141 Rule 117

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 119declaration of stock held by a principal and 1 [job-worker]

Reading is free. Getting it wrong isn’t.

Does this apply to your case, or not?

Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.

Full Name

Please enter your full name as per your official documents.

This field is required.

Mobile Number

Your 10-digit mobile number for contact.

This field is required.

Email Address

Optional, but will help us to contact you easily.

This field is required.

WhatsApp us now Call +91 97554 06939

6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India

← All of Business Changes & Who Pays Search the whole hub 100 common questions