Duty D11-5KK, published by Department of Revenue, Ministry of Finance [D11-5KK]
As at 7 September 2026. In force from 3 February 1975.
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, Customs Tariff Act, 1975 [S1P-M9B].
Penalty provision: Section 65, Customs Tariff Act, 1975 [S1P-P4S].
Published by: Department of Revenue, Ministry of Finance.
In force: from 3 February 1975.