Duty D12-FZY, published by Commercial Taxes Department, Government of Kerala [D12-FZY]
As at 6 September 2026. In force from 6 August 1963.
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.