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

As at 7 September 2026. In force from 1 July 2017.

Record CBIC/GST/DUTY/31, published 1 July 2017. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty CBIC/GST/DUTY/31, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1JS]. Machine: D12-1JS.

Addressee: Every registered person supplying taxable goods.

Required: Issue a tax invoice showing the description, quantity and value of goods, the tax charged and other particulars.

Period: Before or at the time of removal of goods for supply, or delivery.

Form: Tax invoice.

Source: Section 31, Central Goods and Services Tax Act, 2017 [S10-6Z1].

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 1 July 2017.