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

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

Record CBIC/GST/DUTY/44, 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/44, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1PH]. Machine: D12-1PH.

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

Required: Furnish an annual return for every financial year.

Period: On or before the thirty-first day of December following the end of the financial year.

Form: Form GSTR-9.

Source: Section 44, Central Goods and Services Tax Act, 2017 [S10-7E2].

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.