Duty D10-Y99, published by Department of Revenue, Ministry of Finance [D10-Y99]
As at 6 September 2026. In force from 18 January 1965.
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, Cardamom Act, 1965 [S1J-BM2].
Penalty provision: Section 28, Cardamom Act, 1965 [S1J-C91].
Published by: Department of Revenue, Ministry of Finance.
In force: from 18 January 1965.