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

As at 7 September 2026. In force from 8 March 1957.

Record DEPA/1957/0466, published 8 March 1957. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1957/0466, Department of Revenue, Ministry of Finance [D10-QHX]. Machine: D10-QHX.

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 Sales Tax Act, 1956 [S1D-RHD].

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.

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