Rule 15, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S3J-VCR]
As at 7 September 2026. In force from 16 July 2016.
Records to be kept at the premises.—Every input service distributor shall keep at the premises where the distribution of input tax credit is carried on the certificate of registration and the records maintained under these rules, shall produce them for inspection on request by the Appraiser, and shall enter in Form GST RFD-01 the date of every inspection so made and the name and designation of the person who made it.
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