Rule 21, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2007 [S6M-N82]
As at 7 September 2026. In force from 5 December 2007.
Annual statement.—Every taxable person shall furnish to the Authority for Advance Ruling, on or before the thirtieth day of April every year, a statement in Form GST REG-01 of every goods held by him on the thirty-first day of March of that year, together with a certificate that the statement is true and complete, and shall preserve a copy of the statement and of the certificate for sixty days from the date on which it is furnished.
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