Rule 17, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2022 [S3Y-056]
As at 7 September 2026. In force from 1 May 2022.
Records to be maintained.—Every input service distributor shall maintain, in Form GST RFD-01, a record of the distribution of input tax credit showing the particulars of every shipping bill received, held and disposed of, shall make every entry in the record within sixty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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