Section 35, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8F6]
As at 7 September 2026. In force from 3 October 2017.
35. Maintenance of records and furnishing of returns.—(1) Every manufacturer shall maintain such records and registers relating to the manufacture of goods as may be prescribed and shall preserve them for a period of five years. (2) Every manufacturer shall furnish to the Board a return in Form GSTR-3B within thirty 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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Duties published under this section (0)
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