Duty D12-16M, published by Department of Revenue, Ministry of Finance [D12-16M]
As at 7 September 2026. In force from 25 March 2017.
Addressee: Every exporter.
Required: Apply for registration to the Board in Form GSTR-1, fee five hundred rupees.
Period: seven days from the commencement of the Act, or from beginning the activity.
Form: Form GSTR-1.
Source: Section 4, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-XNY].
Penalty provision: Section 40, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-YSA].
Published by: Department of Revenue, Ministry of Finance.
In force: from 25 March 2017.