Duty D12-48W, published by Department of Revenue, Ministry of Finance [D12-48W]

As at 7 September 2026. In force from 4 August 2020.

Record DEPA/2020/2338, published 4 August 2020. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2020/2338, Department of Revenue, Ministry of Finance [D12-48W]. Machine: D12-48W.

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 (Compensation to States) Act, 2020 [S29-SKX].

Penalty provision: Section 36, Goods and Services (Compensation to States) Act, 2020 [S29-TGQ].

Published by: Department of Revenue, Ministry of Finance.

In force: from 4 August 2020.