Rule 18, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [S4B-43W]
As at 7 September 2026. In force from 10 July 2008.
Safe custody.—Every goods and services tax practitioner shall keep every shipping bill 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 RFD-01 the description of every shipping bill so kept and the date on which it was received, and shall furnish a copy of the record to the Principal Commissioner within ten days of the close of each year.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none