Section 21, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-81T]

As at 7 September 2026. In force from 3 October 2017.

In Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-MQE]. This text from 3 October 2017. 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 21, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-81T]. Machine: S28-81T.

21. Maintenance of records and furnishing of returns.—(1) Every registered person shall maintain such records and registers relating to the supply of goods or services as may be prescribed and shall preserve them for a period of five years. (2) Every registered person shall furnish to the Board a return in Form GST REG-01 within ninety 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 (2)

Board: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (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 Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (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 (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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