Duty D12-188, published by Department of Revenue, Ministry of Finance [D12-188]

As at 7 September 2026. In force from 25 March 2017.

Record DEPA/2017/1835, 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/2017/1835, Department of Revenue, Ministry of Finance [D12-188]. Machine: D12-188.

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, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-XR4].

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.