Duty D12-1F6, published by GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1F6]

As at 7 September 2026. In force from 22 June 2017.

Record CBIC/GST/DUTY/22, published 22 June 2017. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty CBIC/GST/DUTY/22, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1F6]. Machine: D12-1F6.

Addressee: Every supplier whose aggregate turnover in a financial year exceeds twenty lakh rupees.

Required: Apply for registration in the State or Union territory from where the taxable supply is made.

Period: Within thirty days from the date on which the person becomes liable to registration.

Form: Form GST REG-01.

Source: Section 22, Central Goods and Services Tax Act, 2017 [S10-6PK].

Penalty provision: Section 122, Central Goods and Services Tax Act, 2017 [S10-A39].

Published by: GST Policy Wing, Central Board of Indirect Taxes and Customs.

In force: from 22 June 2017.