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

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

Record CBIC/GST/DUTY/35, 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/35, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1KV]. Machine: D12-1KV.

Addressee: Every registered person.

Required: Keep and maintain, at the principal place of business, a true and correct account of production, inward and outward supplies, stock, input tax credit, output tax payable and paid.

Period: Retained until the expiry of seventy-two months from the due date of furnishing the annual return.

Form: none.

Source: Section 35, Central Goods and Services Tax Act, 2017 [S10-74P].

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.