INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Duty D12-FZY, published by Commercial Taxes Department, Government of Kerala [D12-FZY]

As at 6 September 2026. In force from 6 August 1963.

Record KL/INDIRECTTAX/1963/0117, published 6 August 1963. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty KL/INDIRECTTAX/1963/0117, Commercial Taxes Department, Government of Kerala [D12-FZY]. Machine: D12-FZY.

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, Kerala General Sales Tax Act, 1963 [S2G-6V8].

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.

Duty D12-FZY, published by Commercial Taxes Department, Government of Kerala [D12-FZY]