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

As at 7 September 2026. In force from 2 January 1944.

Record DEPA/1944/1971, published 2 January 1944. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1944/1971, Department of Revenue, Ministry of Finance [D10-DSA]. Machine: D10-DSA.

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, Central Excise Act, 1944 [S18-N0P].

Penalty provision: Section 48, Central Excise Act, 1944 [S18-P98].

Published by: Department of Revenue, Ministry of Finance.

In force: from 2 January 1944.