Rule 8, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [S4B-3SH]
As at 7 September 2026. In force from 10 July 2008.
Production of records.—Every goods and services tax practitioner shall, on request by the Inspector, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the practice as a goods and services tax practitioner is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any bill of entry not held at those premises.
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