INDIA CODE

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Rule 16, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4A-7W3]

As at 7 September 2026. In force from 11 March 2008.

In Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [R14-HG9]. This text from 11 March 2008. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 16, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4A-7W3]. Machine: S4A-7W3.

Safe custody.—Every goods and services tax practitioner shall keep every refund claim to which these rules apply in a receptacle or place reserved for the purpose at the premises where the practice as a goods and services tax practitioner is carried on, shall record in Form GST REG-01 the description of every refund claim so kept and the date on which it was received, and shall furnish a copy of the record to the Authority for Advance Ruling within fifteen days of the close of each year.

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Rule 16, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4A-7W3]