Rule 21, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2006 [S5C-XZ7]
As at 7 September 2026. In force from 23 April 2006.
Annual statement.—Every duty free shop operator shall furnish to the Principal Commissioner, on or before the thirtieth day of April every year, a statement in Form GST EWB-01 of every warehouse held by him on the thirty-first day of March of that year, together with a certificate that the statement is true and complete, and shall preserve a copy of the statement and of the certificate for ninety days from the date on which it is furnished.
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