Rule 10, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2012 [S3C-YAB]
As at 7 September 2026. In force from 17 December 2012.
Safe custody.—Every taxable person shall keep every consignment to which these rules apply in a receptacle or place reserved for the purpose at the premises where the making of taxable supplies is carried on, shall record in Form GST REG-01 the description of every consignment so kept and the date on which it was received, and shall furnish a copy of the record to the Principal Commissioner within sixty days of the close of each year.
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