Rule 30, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2018 [S3Q-MT5]
As at 7 September 2026. In force from 27 December 2018.
Periodical returns.—Every electronic commerce operator shall furnish to the Commissioner of Customs, within thirty days of the close of each year, a return in Form GST REG-01 of the operation of an electronic commerce platform carried on during that year, and a nil return where no such activity was carried on.
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