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

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

Record DEPA/2018/1679, 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/2018/1679, Department of Revenue, Ministry of Finance [D12-2NV]. Machine: D12-2NV.

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, Goods and Services Tax (Compensation to States) Act, 2017 [S28-52D].

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.