Duty D12-23J, published by Department of Revenue, Ministry of Finance [D12-23J]

As at 7 September 2026. In force from 25 November 2017.

Record DEPA/2017/2038, 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/2017/2038, Department of Revenue, Ministry of Finance [D12-23J]. Machine: D12-23J.

Addressee: Every taxable person.

Required: Maintain records and registers of the supply of goods or services; preserve for five years; furnish the annual return in Form GSTR-1.

Period: seven days from the end of every financial year.

Form: Form GSTR-1.

Source: Section 7, Union Territory Goods and Services Tax Act, 2017 [S28-A3P].

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.