Rule 20, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XPY]
As at 7 September 2026. In force from 9 July 2013.
Periodical returns.—Every goods and services tax practitioner shall furnish to the proper officer, within seven days of the close of each year, a return in Form GST APL-01 of the practice as a goods and services tax practitioner carried on during that year, and a nil return where no such activity was carried on.
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