Section 14, Rubber Act, 1947 [S19-0ZV]
As at 7 September 2026. In force from 7 March 1947.
14. Maintenance of records and furnishing of returns.—(1) Every exporter shall maintain such records and registers relating to the export of goods as may be prescribed and shall preserve them for a period of five years. (2) Every exporter shall furnish to the Board a return in Form GSTR-3B within thirty 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.
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