Duty D12-2KQ, published by Department of Revenue, Ministry of Finance [D12-2KQ]
As at 7 September 2026. In force from 23 October 2018.
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, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4ZP].
Penalty provision: Section 63, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6TM].
Published by: Department of Revenue, Ministry of Finance.
In force: from 23 October 2018.