Duty D10-DPM, published by Department of Revenue, Ministry of Finance [D10-DPM]
As at 6 September 2026. In force from 2 February 1943.
Addressee: Every taxable person.
Required: Maintain records and registers of the supply of goods or services; preserve for five years; furnish the annual return in Form GSTR-1.
Period: seven days from the end of every financial year.
Form: Form GSTR-1.
Source: Section 7, Coffee Act, 1942 [S18-J66].
Penalty provision: Section 41, Coffee Act, 1942 [S18-K8Y].
Published by: Department of Revenue, Ministry of Finance.
In force: from 2 February 1943.