Section 28, Union Duties of Excise (Distribution) Act, 1979 [S1R-17P]
As at 7 March 1979. In force from 7 March 1979.
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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (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)
none
Cited by (1)
Section 2, Union Duties of Excise (Distribution) Act (Amendment) Act, 2022 [S2B-0BK], 23 April 2022, Band A. "section 28 of the Union Duties of Excise (Distribution) Act, 1979 (24 of 1979)".
Not held (0)
none
Duties published under this section (0)
none