Rule 2, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5GT]

Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "goods and services tax practitioner" means a person carrying on the practice as a goods and services tax practitioner; (c) "shipping bill" means a shipping bill received, held or disposed of by a goods and services tax practitioner in the course of the practice as a goods and services tax practitioner; (d) "Form GSTR-3B" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.