Rule 3, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S5E-KS6]
As at 7 September 2026. In force from 13 April 2007.
Periodical returns.—Every taxable person shall furnish to the proper officer, within ninety days of the close of each year, a return in Form GST DRC-03 of the making of taxable supplies carried on during that year, and a nil return where no such activity was carried on.
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