Section 49, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6CX]

As at 7 September 2026. In force from 17 January 2019 by S.O. 2168(E) [N12-JKA].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 17 January 2019. 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 49, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6CX]. Machine: S28-6CX.

49. Maintenance of records and furnishing of returns.—(1) Every exporter shall maintain such records and registers relating to the export of goods as may be prescribed and shall preserve them for a period of five years. (2) Every exporter 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 (2)

Board: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (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, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (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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