Rule 31, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S3J-VWX]
As at 7 September 2026. In force from 16 July 2016.
Production of records.—Every input service distributor shall, on request by the Appraiser, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the distribution of input tax credit is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any register of stock not held at those premises.
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