Rule 5, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2019 [S8C-WR3]
As at 7 September 2026. In force from 7 July 2019.
Periodical returns.—Every customs broker shall furnish to the Joint Commissioner, within twenty days of the close of each year, a return in Form GST APL-01 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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