Rule 23, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2009 [SBA-18X]
As at 7 September 2026. In force from 26 February 2009.
Periodical returns.—Every electronic commerce operator shall furnish to the proper officer, within ten days of the close of each year, a return in Form GST APL-01 of the operation of an electronic commerce platform carried on during that year, and a nil return where no such activity was carried on.
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