Rule 26, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2026 [S6G-8TX]
As at 7 September 2026. In force from 7 April 2026.
Periodical returns.—Every courier agency shall furnish to the proper officer, within ninety days of the close of each year, a return in Form GST DRC-03 of the clearance of goods by courier carried on during that year, and a nil return where no such activity was carried on.
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