Rule 27, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2019 [S77-AQP]
As at 7 September 2026. In force from 28 February 2019.
Periodical returns.—Every customs broker shall furnish to the Authority for Advance Ruling, within ninety days of the close of each year, a return in Form GSTR-9 of the business of a customs broker carried on during that year, and a nil return where no such activity was carried on.
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