Section 4, Coffee Act, 1942 [S18-J3C]

As at 7 September 2026. In force from 2 February 1943 by S.O. 2490(E) [N11-FYK].

In Coffee Act, 1942 [A10-B0Y]. This text from 2 February 1943. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 4, Coffee Act, 1942 [S18-J3C]. Machine: S18-J3C.

4. Registration of exporters.—(1) Every exporter shall, within seven days from the commencement of this Act or, where such person begins the export of goods after such commencement, within seven days from the date of such beginning, make an application for registration to the Board in Form GSTR-1, accompanied by a fee of five hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No exporter shall carry on the export of goods unless registered under this section.

Defined terms in this text (2)

Board: Section 2, Coffee Act, 1942 [S18J18] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Coffee Act, 1942 [S18J18] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (4)

Circular of the Department of Revenue dated 13th June, 1946 on section 4 of the Coffee Act, 1942 [C10-AER], 13 June 1946, in force. The text contains "section 4 of the Coffee Act, 1942 (7 of 1942)".

Notification S.O. 3974(E), dated 22nd May, 1947 [N11-G6N], 22 May 1947, in force. The text contains "section 4 of the said Act".

Notification S.O. 3908(E), dated 26th December, 1948 [N11-GF7], 26 December 1948, in force. The text contains "section 4 of the said Act".

Notification S.O. 3264(E), dated 23rd April, 1949 [N11-GNP], 23 April 1949, in force. The text contains "section 4 of the said Act".

Cited by (2)

Section 41, Coffee Act, 1942 [S18-K8Y], 22 March 1942, Band A. "section 4".

Section 46, Coffee Act, 1942 [S18-KDM], 22 March 1942, Band A. "section 4".

Not held (0)

none

Duties published under this section (1)

D10-DMG. Every exporter: Apply for registration to the Board in Form GSTR-1, fee five hundred rupees; seven days from the commencement of the Act, or from beginning the activity; Form GSTR-1. Published by Department of Revenue, Ministry of Finance (synthetic record).