Duty D12-2MS, published by Department of Revenue, Ministry of Finance [D12-2MS]

As at 6 September 2026. In force from 23 October 2018.

Record DEPA/2018/1678, published 23 October 2018. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2018/1678, Department of Revenue, Ministry of Finance [D12-2MS]. Machine: D12-2MS.

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, Goods and Services Tax (Compensation to States) Act, 2017 [S28-51B].

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.