Rule 119 GST - Declaration of stock held by a principal and job-worker

According to Rule 119 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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.