Section 28, Central Sales Tax Act, 1956 [S1D-S62]

As at 7 September 2026. In force from 8 March 1957 by S.O. 3341(E) [N11-MTR].

In Central Sales Tax Act, 1956 [A10-F62]. This text from 8 March 1957. 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 28, Central Sales Tax Act, 1956 [S1D-S62]. Machine: S1D-S62.

28. Maintenance of records and furnishing of returns.—(1) Every importer shall maintain such records and registers relating to the import of goods as may be prescribed and shall preserve them for a period of five years. (2) Every importer shall furnish to the Board a return in Form GSTR-1 within seven 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 (3)

Board: Section 2, Central Sales Tax Act, 1956 [S1DRCJ] (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, Central Sales Tax Act, 1956 [S1DRCJ] (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.

import: Section 2, Central Sales Tax Act, 1956 [S1DRCJ] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India

import: 34 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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