Section 45 in The Mineral Conservation and Development Rules, 2017
45. Monthly and annual returns.
(1)The holder of a mining lease, or any person or company engaged in trading or storage or end-use or export of minerals mined in the country, shall cause himself to be registered online with the Indian Bureau of Mines as per application specified in Form K of the Schedule and the registration number so allotted by the Indian Bureau of Mines shall be used for all purposes of online reporting and correspondence connected therewith.(2)For the purpose of registration under sub-rule (1), the holder of a mining lease, or any person or company engaged in trading or storage or end-use or export of minerals, shall apply for registration in electronic form, within one month from the date of registration of the lease deed or before the commencement of trading operation or storage or end-use or export of minerals, as the case may be.(3)The Indian Bureau of Mines shall allot and record the registration number in the register referred to in sub-rule (4).(4)The Indian Bureau of Mines shall maintain an online register giving details of the holder of a mining lease, or any person or company engaged in trading or storage or end-use or export of minerals, as the case may be, as registered under the provisions of these rules, which shall be made available to the general public for inspection on demand, and also posted on the website of the Indian Bureau of Mines.(5)The holder of a mining lease shall submit online returns in respect of each mine to the Regional Controller or any other authorised official of the Indian Bureau of Mines in the following manner, namely:-(a)a daily return which shall be submitted through in electronic form through the application developed by the Indian Bureau of Mines, by 1800 hours of the third day following the day of reporting, which may be edited before the time deadline provided in this regard;(b)a monthly return which shall be submitted before the tenth day of every month in respect of the preceding month in electronic form along with a signed print copy of the same if it is not digitally signed, in the respective form as indicated below:-i. for all minerals except copper, gold, lead, pyrite, tin, tungsten, zinc, precious and semi-precious stones, in Form F1 of the Schedule;ii. for copper, gold, lead, pyrite, tin, tungsten and zinc, in Form F2 of the Schedule; andiii. for precious and semi-precious stones, in Form F3 of the Schedule;(c)an annual return which shall be submitted before the 1st day of July each year for the preceding financial year in electronic form, along with a signed print copy of the same if it is not digitally signed, in the respective Form as indicated below:-(i)for all minerals except copper, gold, lead, pyrite, tin, tungsten, zinc, precious and semi-precious stones, in Form G1 of the Schedule;(ii)for copper, gold, lead, pyrite, tin, tungsten and zinc, in Form G2 of the Schedule;(iii)for precious and semi-precious stones, in Form G3 of the Schedule:Provided that in the case of abandonment of a mine, the annual return shall be submitted within one hundred and fifty days from the date of abandonment.(6)Any person or company engaged in trading or storage or end-use or export of minerals, shall submit online to the Indian Bureau of Mines and concerned State Government, where the said person or company is sourcing the minerals, the returns in electronic form, along with a print copy of the same if it is not digitally signed, in the following manner, namely:-(a)a monthly return which shall be submitted before the tenth day of every month in respect of the preceding month in Form L of the Schedule;(b)an annual return which shall be submitted before the first day of July of each year for the preceding financial year in Form M of the Schedule.(7)If it is found that the holder of a mining lease or the person or company engaged in trading or storage or end-use or export of minerals, as the case may be, has submitted incomplete or wrong or false information in daily or monthly or annual returns or fails to submit a return within the date specified; then,-(a)in the case of mining of minerals by the holder of a mining lease, the Regional Controller of Mines may advise the State Government to,-(i)order suspension of all mining operations in the mine and to revoke the order of suspension only after ensuring proper compliance;(ii)take action to initiate prosecution under these rules;(iii)recommend termination of the mining lease, in case such suppression or misrepresentation of information indicates abetment or connivance of illegal mining;(b)in the case of trading or storage or end-use of minerals, the State Government, where the person or company engaged in trading or storage or end-use of minerals is sourcing the minerals, shall order suspension of-(i)trading licence (by whatever name it is called);(ii)all transportation permits issued to such person or company for mineral transportation (by whatever name it is called);(iii)storage licence for stocking minerals (by whatever name it is called);(iv)permits for end-use industry of minerals (by whatever name it is called); as the case may be, of such person or company engaged in trading or storage or end-use of minerals, and may revoke the order of suspension only after ensuring proper compliance;(c)in the case of export of minerals, the Directorate General of Foreign Trade shall order suspension of permits for carrying out such exports of minerals of such person or company engaged in export of minerals, and may revoke the order of suspension only after ensuring proper compliance:Provided that the holder of a mining lease or the person of company engaged in trading of storage or end user or export of minerals, as the case may be, referred to in clause (a), (b) and (c) above, shall be informed in writing about the violation and if the violation is not rectified within a period of forty-five days, a show cause notice shall be given asking reasons why the mining operations should not be suspended and, further, if no satisfactory reply is received within a period of thirty days, the mining operations may be suspended.(8)In case of mining of minerals by the holder of a mining lease, the-(a)sale value is the gross amount payable by the purchaser as indicated in the sale invoice, where the sale transaction is on an arms' length basis and the price is the sole consideration for the sale, excluding taxes, if any.Explanation. - For the purpose of computing sale value, no deduction from the gross amount shall be made in respect of royalty, payments to the District Mineral Foundation and payments to the National Mineral Exploration Trust;(b)ex-mine price of mineral grade or concentrate shall be,-(I)where export has occurred, the total of, sale value on free-on-board (F.O.B) basis, less the actual expenditure incurred beyond the mining lease area towards -(i)transportation charges by road;(ii)loading and unloading charges;(iii)railway freight (if applicable);(iv)port handling charges or export duty;(v)charges for sampling and analysis;(vi)rent for the plot at the stocking yard;(vii)handling charges in port;(viii)charges for stevedoring and trimming;(ix)any other incidental charges incurred outside the mining lease area as notified by the Indian Bureau of Mines from time-to-time, divided by the total quantity exported;(II)where domestic sale of mineral has occurred, the total of sale value of the mineral, less the actual expenditure incurred towards loading, unloading, transportation, rent for the plot at the stocking yard, charges for sampling and analysis and any other charges beyond mining lease area as notified by the Indian Bureau of Mines from time-to-time, divided by the total quantity sold;(III)where sale has occurred, between related parties and is not on arms' length basis, then such sale shall not be recognised as a sale for the purposes of this rule and in such case, sub-clause (IV) shall be applicable;(IV)where the sale has not occurred, the average sale price published monthly by the Indian Bureau of Mines for that mineral grade or concentrate for a particular State:Provided that if for a particular mineral grade or concentrate, the information for a State for a particular month is not published by the Indian Bureau of Mines, the last available information published for that mineral grade or concentrate for that particular State by the Indian Bureau of Mines in the last six months previous to the reporting month shall be referred, failing which the latest information for all India for the mineral grade or concentrate, shall be referred;(V)the per unit cost of production in case of captive mines.(9)In case of trading or storage or end-use or export of minerals, for purpose of filing of returns, the value of the mineral grade or concentrate shall be,-(a)where sale of the mineral grade or concentrate has occurred and the sale transaction is on an arms' length basis and the price is the sole consideration for the sale, the sale value of the mineral grade or concentrate recorded in the invoice;(b)where sale has not occurred, the product of average sale price published monthly by the Indian Bureau of Mines for a particular mineral grade or concentrate for a particular State and the quantity dispatched or procured:Provided that if for a particular mineral grade or concentrate, the information for a State for a particular month is not published by the Indian Bureau of Mines, the last available information published for that mineral grade or concentrate for that particular State by the Indian Bureau of Mines in the last six months previous to the reporting month shall be referred, failing which the latest information for all India for the mineral grade or concentrate, shall be referred.(10)If more than one mineral is produced from the same mine, return shall be submitted along with the relevant parts of the specified forms for each mineral separately.(11)In case of temporary discontinuance of mining or suspension of mining, or temporary discontinuance or suspension of trading or storage or end-use or export of minerals, the holder of a mining lease, or the person or company engaged in trading or storage or end-use or export of minerals, as the case may be, shall submit return in the specified form for the mineral for which return had been submitted earlier and furnish relevant particulars, inclusive of "Nil" information, if any.(12)In case ownership of the mine or the trading or storage or end-use or export company changes during the reference period, separate returns shall be filed by each owner for the respective periods of ownership.(13)For the purpose of regulation of transportation of minerals, all persons and companies owning trucks or any other motorised vehicle used for transportation of mineral by road or through water way shall be required to be registered with the Directorate of Mining and Geology or the Department handling mining matters in the State Government, and the lessee shall maintain trip-sheets (either in the form of written record or on computers) of the vehicles, the nature and weight of mineral and the approximate time of the trip and its destination.
