Rule 27, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-691]
As at 7 September 2026. In force from 1 September 2016.
Periodical returns.—Every goods and services tax practitioner shall furnish to the Principal Commissioner, within thirty days of the close of each year, a return in Form GST RFD-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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