Rule 23, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2022 [S3Y-0BT]
As at 7 September 2026. In force from 1 May 2022.
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 refund claim not held at those premises.
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