Rule 4, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2011 [S5P-QNG]

As at 7 September 2026. In force from 18 October 2011.

In West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2011 [R17-1AA]. This text from 18 October 2011. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 4, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2011 [S5P-QNG]. Machine: S5P-QNG.

Periodical returns.—Every goods and services tax practitioner shall furnish to the Authority for Advance Ruling, within ninety days of the close of each year, a return in Form GST EWB-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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