Rule 6, Union Territory Goods and Services Tax Act Rules, 2019 [S29-AJS]
As at 7 September 2026. In force from 27 June 2019.
6. Records and returns.—(1) Every registered person shall maintain a record of the supply of goods or services in Form GST REG-01 and shall preserve it for a period of five years. (2) The annual return under sub-section (2) of section 7 of the Act shall be furnished in Form GSTR-1 on or before the thirtieth day of June every year.
Defined terms in this text (1)
goods: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Commercial Documents Evidence Act, 1939 [S18EMR] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: 36 more definitions.
Made under this rule, or naming it (0)
none
Cited by (1)
Rule 5, Union Territory Goods and Services Tax Act Rules, 2019 [S29-AHZ], 27 June 2019, Band A. "rule 6".
Not held (0)
none
Duties published under this rule (0)
none