Duty D12-1Z3, published by Department of Revenue, Ministry of Finance [D12-1Z3]

As at 7 September 2026. In force from 3 October 2017.

Record DEPA/2017/1663, published 3 October 2017. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2017/1663, Department of Revenue, Ministry of Finance [D12-1Z3]. Machine: D12-1Z3.

Addressee: Every registered person.

Required: Obtain a licence before undertaking the supply of goods or services; apply in Form GSTR-1, fee one hundred rupees.

Period: Before the activity begins; licence valid three years.

Form: Form GSTR-1.

Source: Section 6, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-7J0].

Penalty provision: Section 46, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8T9].

Published by: Department of Revenue, Ministry of Finance.

In force: from 3 October 2017.