Rule 27, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2006 [S5C-Y5T]
As at 7 September 2026. In force from 23 April 2006.
Periodical returns.—Every duty free shop operator shall furnish to the Principal Commissioner, within sixty days of the close of each year, a return in Form GSTR-3B of the running of a duty free shop carried on during that year, and a nil return where no such activity was carried on.
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