Rule 5, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2015 [SAG-7AZ]
As at 7 September 2026. In force from 1 April 2015.
Periodical returns.—Every job worker shall furnish to the Appellate Authority, within twenty days of the close of each year, a return in Form GST DRC-03 of the treatment or processing of goods belonging to another person carried on during that year, and a nil return where no such activity was carried on.
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