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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Declaration of stock: section 141 persons must file FORM GST TRAN-1 declaring inputs and goods held on the appointed day.</h1> Persons to whom section 141 applies must submit an electronic declaration in FORM GST TRAN-1, specifying inputs, semi finished goods and finished goods held on the appointed day, within the period specified in rule 117 or any extension granted by the Commissioner.

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