Rule 5, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2021 [S67-D6X]
As at 7 September 2026. In force from 2 June 2021.
Periodical returns.—Every casual taxable person shall furnish to the Authority for Advance Ruling, within thirty days of the close of each year, a return in Form GST EWB-01 of the occasional supply of goods or services carried on during that year, and a nil return where no such activity was carried on.
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