Section 14, Goods and Services (Compensation to States) Act, 2020 [S29-STF]

As at 6 September 2026. In force from 20 December 2021 by S.O. 3786(E) [N12-MC9].

In Goods and Services (Compensation to States) Act, 2020 [A11-Q41]. This text from 20 December 2021. 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 14, Goods and Services (Compensation to States) Act, 2020 [S29-STF]. Machine: S29-STF.

14. 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-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, Goods and Services (Compensation to States) Act, 2020 [S29SE2] (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 (Compensation to States) Act, 2020 [S29SE2] (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)

none

Cited by (0)

none

Not held (0)

none

Duties published under this section (0)

none