Rule 3 - Declaration of stock held by a principal and agent - GST - TRANSITIONAL PROVISIONS - Final Draft Rules 04-06-2017

3 . Declaration of stock held by a principal and agent Every person to whom the provisions of section 141 or sub - section ( 14 ) of section 142 apply shall, within ninety days of the appointed day, 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.