Duty D12-SB1, published by Commercial Taxes Department, Government of Tamil Nadu [D12-SB1]
As at 7 September 2026. In force from 2 August 2006.
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, Tamil Nadu VAT Act, 2006 [S2M-DV4].
Penalty provision: Section 21, Tamil Nadu VAT Act, 2006 [S2M-EAF].
Published by: Commercial Taxes Department, Government of Tamil Nadu.
In force: from 2 August 2006.