Rule 21, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-63N]
As at 7 September 2026. In force from 1 September 2016.
Report of contravention.—Where the Deputy Commissioner has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form GSTR-1 and report the matter to the Principal Commissioner within ten days of his coming to know of it; and the Principal Commissioner shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the goods and services tax practitioner concerned within fifteen days of the entry.
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