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-Y99, published by Department of Revenue, Ministry of Finance [D10-Y99]

As at 6 September 2026. In force from 18 January 1965.

Record DEPA/1965/0093, published 18 January 1965. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1965/0093, Department of Revenue, Ministry of Finance [D10-Y99]. Machine: D10-Y99.

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.

Duty D10-Y99, published by Department of Revenue, Ministry of Finance [D10-Y99]