Duty D11-7W5, published by Department of Revenue, Ministry of Finance [D11-7W5]
As at 7 September 2026. In force from 7 March 1979.
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, Union Duties of Excise (Distribution) Act, 1979 [S1R-0JX].
Penalty provision: Section 29, Union Duties of Excise (Distribution) Act, 1979 [S1R-188].
Published by: Department of Revenue, Ministry of Finance.
In force: from 7 March 1979.