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