Duty D12-21P, published by Department of Revenue, Ministry of Finance [D12-21P]
As at 7 September 2026. In force from 25 November 2017.
Addressee: Every exporter.
Required: Apply for registration to the Board in Form GSTR-1, fee five hundred rupees.
Period: seven days from the commencement of the Act, or from beginning the activity.
Form: Form GSTR-1.
Source: Section 4, Union Territory Goods and Services Tax Act, 2017 [S28-A0G].
Penalty provision: Section 12, Union Territory Goods and Services Tax Act, 2017 [S28-A80].
Published by: Department of Revenue, Ministry of Finance.
In force: from 25 November 2017.