Rule 22, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-K6J]
As at 7 September 2026. In force from 10 June 2021.
Periodical returns.—Every electronic commerce operator shall furnish to the Authority for Advance Ruling, within fifteen days of the close of each year, a return in Form GST DRC-03 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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