Section 21, Rubber Act, 1947 [S19-168]

As at 7 March 1947. In force from 7 March 1947.

In Rubber Act, 1947 [A10-BNH]. This text from 7 March 1947 to 15 January 1993. Other texts (1): from 16 January 1993.

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

Cite: Section 21, Rubber Act, 1947 [S19-168]. Machine: S19-168@1947-03-07.

21. Maintenance of records and furnishing of returns.—(1) Every registered person shall maintain such records and registers relating to the supply of goods or services as may be prescribed and shall preserve them for a period of five years. (2) Every registered person shall furnish to the Board a return in Form GST REG-01 within ninety days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (2)

Board: Section 2, Rubber Act, 1947 [S190K3] (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, Rubber Act, 1947 [S190K3] (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 (0)

none

Cited by (1)

Section 2, Rubber Act (Amendment) Act, 1993 [S1X-C16], 16 January 1993, Band A. "section 21 of the Rubber Act, 1947 (24 of 1947)".

Not held (0)

none

Duties published under this section (0)

none