Duty D12-22G, published by Department of Revenue, Ministry of Finance [D12-22G]
As at 6 September 2026. In force from 25 November 2017.
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.