Duty D10-DR8, published by Department of Revenue, Ministry of Finance [D10-DR8]
As at 6 September 2026. In force from 2 January 1944.
Addressee: Every registered person.
Required: Obtain a licence before undertaking the supply of goods or services; apply in Form GSTR-1, fee one hundred rupees.
Period: Before the activity begins; licence valid three years.
Form: Form GSTR-1.
Source: Section 6, Central Excise Act, 1944 [S18-MZ9].
Penalty provision: Section 48, Central Excise Act, 1944 [S18-P98].
Published by: Department of Revenue, Ministry of Finance.
In force: from 2 January 1944.