Duty D10-KXN, published by Department of Revenue, Ministry of Finance [D10-KXN]
As at 7 September 2026. In force from 17 April 1953.
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, Tea Act, 1953 [S1C-2XT].
Penalty provision: Section 23, Tea Act, 1953 [S1C-3DV].
Published by: Department of Revenue, Ministry of Finance.
In force: from 17 April 1953.