Rule 21, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2025 [SFP-MMF]
As at 7 September 2026. In force from 18 March 2025.
Periodical returns.—Every courier agency shall furnish to the Authority for Advance Ruling, within ten days of the close of each year, a return in Form GST RFD-01 of the clearance of goods by courier carried on during that year, and a nil return where no such activity was carried on.
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