Duty D12-FYW, published by Commercial Taxes Department, Government of Kerala [D12-FYW]
As at 7 September 2026. In force from 6 August 1963.
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, Kerala General Sales Tax Act, 1963 [S2G-6TA].
Penalty provision: Section 14, Kerala General Sales Tax Act, 1963 [S2G-72V].
Published by: Commercial Taxes Department, Government of Kerala.
In force: from 6 August 1963.