Section 4, Spices Board Act, 1986 [S1V-0AG]

As at 7 September 2026. In force from 12 November 1986.

In Spices Board Act, 1986 [A10-YAM]. This text from 12 November 1986. 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, Spices Board Act, 1986 [S1V-0AG]. Machine: S1V-0AG.

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, Spices Board Act, 1986 [S1V08M] (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, Spices Board Act, 1986 [S1V08M] (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 (2)

Notification S.O. 159(E), dated 15th April, 1991 [N12-5D5], 15 April 1991, in force. The text contains "section 4 of the said Act".

Notification S.O. 939(E), dated 27th February, 1993 [N12-683], 27 February 1993, in force. The text contains "section 4 of the said Act".

Cited by (3)

Section 16, Spices Board Act, 1986 [S1V-0PD], 12 November 1986, Band A. "section 4".

Section 21, Spices Board Act, 1986 [S1V-0VQ], 12 November 1986, Band A. "section 4".

Rule 3, Spices Board Act Rules, 1987 [S1V-7NQ], 24 April 1987, Band A. "sub-section (1) of section 4 of the Act".

Not held (0)

none

Duties published under this section (1)

D11-CWC. 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).