Section 4, Customs Tariff Act, 1975 [S1P-M7Q]

As at 7 September 2026. In force from 3 February 1975.

In Customs Tariff Act, 1975 [A10-QH6]. This text from 3 February 1975. 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, Customs Tariff Act, 1975 [S1P-M7Q]. Machine: S1P-M7Q.

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, Customs Tariff Act, 1975 [S1PM5K] (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, Customs Tariff Act, 1975 [S1PM5K] (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 (1)

Notification S.O. 3564(E), dated 22nd July, 1976 [N11-YCW], 22 July 1976, in force. The text contains "section 4 of the said Act".

Cited by (3)

Section 65, Customs Tariff Act, 1975 [S1P-P4S], 3 February 1975, Band A. "section 4".

Section 70, Customs Tariff Act, 1975 [S1P-P93], 3 February 1975, Band A. "section 4".

Rule 3, Customs Tariff Act Rules, 1975 [S1P-QMR], 7 August 1975, Band A. "sub-section (1) of section 4 of the Act".

Not held (0)

none

Duties published under this section (1)

D11-5JH. 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).