Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 119, verbatim (show)
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.
1. Substituted (w.e.f.01.07.2017) by Notification No. 15/2017-C.T., dated 01.07.2017.
2. Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Principal or job-worker stock declaration 119
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted (w.e.f.01.07.2017) by Notification No. 15/2017-C.T., dated 01.07.2017.[2] |
| 2 | Substituted vide Notification No. 36/2017-CT dated 29.09.2017 for "ninety days of the appointed day".[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 141 of the CGST Act, 2017 | this provision requires Section 141 of the CGST Act, 2017 | 119 "the provisions of section 141 apply" |
| Rule 117 | this provision requires Rule 117 | 119 "the period specified in rule 117" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 36/2017-Central Tax | 29 September 2017 | Eighth amendment to CGST Rules, 2017. |
| Notification No. 34/2017-Central Tax | 15 September 2017 | Seventh amendment to the CGST Rules, 2017. |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
See also
- Section 141 of the CGST Act, 2017: transitional provisions relating to job work
- Rule 117 of the CGST Rules, 2017: tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
References
- Central Board of Indirect Taxes and Customs. "Rule 119. Declaration of stock held by a principal and job-worker". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 15/2017-Central Tax, dated 1 July 2017: Amending CGST Rules notification 10/2017-CT dt 28.06.2017. Cited in CBIC footnote 1.
- Notification No. 36/2017-Central Tax, dated 29 September 2017: Eighth amendment to CGST Rules, 2017. Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 119 on the CBIC tax information portal