INDIA CODE

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Rule 22, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [S40-4VV]

As at 7 September 2026. In force from 3 June 2023.

In Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [R13-YRX]. This text from 3 June 2023. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 22, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [S40-4VV]. Machine: S40-4VV.

Periodical returns.—Every input service distributor shall furnish to the Appellate Authority, within twenty days of the close of each year, a return in Form GST REG-01 of the distribution of input tax credit carried on during that year, and a nil return where no such activity was carried on.

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Rule 22, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [S40-4VV]