Rule 15, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S7V-C7G]
As at 7 September 2026. In force from 24 January 2009.
Periodical returns.—Every input service distributor shall furnish to the Commissioner, within twenty days of the close of each year, a return in Form GSTR-1 of the distribution of input tax credit carried on during that year, and a nil return where no such activity was carried on.
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