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 D11-5MX, published by Department of Revenue, Ministry of Finance [D11-5MX]

As at 7 September 2026. In force from 3 February 1975.

Record DEPA/1975/2019, published 3 February 1975. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1975/2019, Department of Revenue, Ministry of Finance [D11-5MX]. Machine: D11-5MX.

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.

Duty D11-5MX, published by Department of Revenue, Ministry of Finance [D11-5MX]