Rule 18, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2024 [SD9-YKA]
As at 7 September 2026. In force from 16 June 2024.
Periodical returns.—Every input service distributor shall furnish to the Appellate Authority, within ninety 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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