Rule 6, Karnataka GST Act Rules, 2017 [S2N-AFX]
As at 7 September 2026. In force from 14 November 2017.
6. Records and returns.—(1) Every taxable person shall maintain a record of the supply of goods or services in Form GSTR-1 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, Karnataka GST Act Rules, 2017 [S2N-AEZ], 14 November 2017, Band A. "rule 6".
Not held (0)
none
Duties published under this rule (0)
none