INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Duty D10-DPM, published by Department of Revenue, Ministry of Finance [D10-DPM]

As at 6 September 2026. In force from 2 February 1943.

Record DEPA/1943/2170, published 2 February 1943. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1943/2170, Department of Revenue, Ministry of Finance [D10-DPM]. Machine: D10-DPM.

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.

Duty D10-DPM, published by Department of Revenue, Ministry of Finance [D10-DPM]