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

As at 6 September 2026. In force from 1 July 2017.

Record CBIC/GST/DUTY/37, 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/37, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1MN]. Machine: D12-1MN.

Addressee: Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52.

Required: Furnish the details of outward supplies of goods or services effected during a tax period.

Period: On or before the tenth day of the month succeeding the tax period.

Form: Form GSTR-1.

Source: Section 37, Central Goods and Services Tax Act, 2017 [S10-76J].

Penalty provision: Section 47, Central Goods and Services Tax Act, 2017 [S10-7HS].

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

In force: from 1 July 2017.