Rule 22, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [S4X-R4C]
As at 7 September 2026. In force from 5 August 2018.
Periodical returns.—Every goods and services tax practitioner shall furnish to the proper officer, within sixty days of the close of each year, a return in Form GST RFD-01 of the practice as a goods and services tax practitioner carried on during that year, and a nil return where no such activity was carried on.
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