Rule 12, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XEB]
As at 7 September 2026. In force from 9 July 2013.
Application for registration.—Every goods and services tax practitioner carrying on the practice as a goods and services tax practitioner shall make an application for registration to the proper officer in Form GST REG-01, within ten days of the commencement of these rules, accompanied by a fee of ten thousand rupees and a statement of every return held by him on the date of the application, and shall keep a copy of the application and of the statement for thirty days from that date.
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