How to declare stock held by a principal and job-worker under GST

Rule-119 of CGST Rules 2017

Dec­la­ra­tion of stock held by a prin­ci­pal and job-worker .- 

Every per­son to whom the pro­vi­sions of sec­tion 141 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.