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

As at 6 September 2026. In force from 22 June 2017.

Record CBIC/GST/DUTY/24, 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/24, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1GX]. Machine: D12-1GX.

Addressee: Every person making inter-State taxable supply, every casual taxable person, every person required to pay tax under reverse charge, every electronic commerce operator.

Required: Apply for registration irrespective of turnover.

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

Form: Form GST REG-01.

Source: Section 24, Central Goods and Services Tax Act, 2017 [S10-6RF].

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.