INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Duty D12-22G, published by Department of Revenue, Ministry of Finance [D12-22G]

As at 6 September 2026. In force from 25 November 2017.

Record DEPA/2017/2037, published 25 November 2017. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2017/2037, Department of Revenue, Ministry of Finance [D12-22G]. Machine: D12-22G.

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, Union Territory Goods and Services Tax Act, 2017 [S28-A2M].

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.

Duty D12-22G, published by Department of Revenue, Ministry of Finance [D12-22G]