Section 28, National Jute Board Act, 2009 [S24-PSQ]
As at 6 September 2026. In force from 14 March 2010 by Notification S.O. 850(E), dated 2nd March, 2010 [N12-ET7].
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, National Jute Board Act, 2009 [S24NZQ] (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, National Jute Board Act, 2009 [S24NZQ] (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, National Jute Board Act, 2009 [S24NZQ] (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 (0)
none
Not held (0)
none
Duties published under this section (0)
none