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

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

Record CBIC/GST/DUTY/49, 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/49, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1QK]. Machine: D12-1QK.

Addressee: Every registered person.

Required: Pay the tax, interest, penalty, fee or any other amount by debit of the electronic cash ledger or the electronic credit ledger.

Period: By the due date of furnishing the return for the tax period.

Form: none.

Source: Section 49, Central Goods and Services Tax Act, 2017 [S10-7KX].

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.