Rule 10, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S3J-V7E]
As at 7 September 2026. In force from 16 July 2016.
Maintenance of premises.—Every input service distributor shall keep the premises where the distribution of input tax credit is carried on in a clean and orderly condition, shall provide for every register of stock kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the distribution of input tax credit, and shall furnish to the Authority for Advance Ruling in Form GST RFD-01, within ninety days of the commencement of these rules, a plan of the premises showing the place so set apart.
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