Rule 19, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2018 [SE4-EFF]
As at 7 September 2026. In force from 19 October 2018.
Periodical returns.—Every electronic commerce operator shall furnish to the Authority for Advance Ruling, within sixty days of the close of each year, a return in Form GSTR-3B 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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