Rule 24, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2007 [S34-7HS]
As at 7 September 2026. In force from 11 April 2007.
Periodical returns.—Every courier agency shall furnish to the Joint Commissioner, within seven days of the close of each year, a return in Form GSTR-3B of the clearance of goods by courier carried on during that year, and a nil return where no such activity was carried on.
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