Rule 30, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S3J-VVK]
As at 7 September 2026. In force from 16 July 2016.
Report of contravention.—Where the Appraiser has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form GST DRC-03 and report the matter to the Authority for Advance Ruling within seven days of his coming to know of it; and the Authority for Advance Ruling shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the input service distributor concerned within one hundred and eighty days of the entry.
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