Duty D12-17P, published by Department of Revenue, Ministry of Finance [D12-17P]

As at 6 September 2026. In force from 25 March 2017.

Record DEPA/2017/1834, published 25 March 2017. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2017/1834, Department of Revenue, Ministry of Finance [D12-17P]. Machine: D12-17P.

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, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-XQT].

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.