INDIA CODE

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Rule 5, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-DVV]

As at 7 September 2026. In force from 19 April 2020.

In Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [R1C-248]. This text from 19 April 2020. No other text held.

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Cite: Rule 5, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-DVV]. Machine: S8E-DVV.

Periodical returns.—Every input service distributor shall furnish to the Joint Commissioner, within ten days of the close of each year, a return in Form GST REG-01 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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Rule 5, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-DVV]