Duty D10-QGZ, published by Department of Revenue, Ministry of Finance [D10-QGZ]
As at 7 September 2026. In force from 8 March 1957.
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 Sales Tax Act, 1956 [S1D-RGF].
Penalty provision: Section 40, Central Sales Tax Act, 1956 [S1D-SJF].
Published by: Department of Revenue, Ministry of Finance.
In force: from 8 March 1957.