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Rule 10, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [S4X-QR8]

As at 7 September 2026. In force from 5 August 2018.

In Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [R15-KRS]. This text from 5 August 2018. No other text held.

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Cite: Rule 10, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [S4X-QR8]. Machine: S4X-QR8.

Safe custody.—Every goods and services tax practitioner shall keep every invoice 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 GSTR-9 the description of every invoice so kept and the date on which it was received, and shall furnish a copy of the record to the proper officer within thirty days of the close of each year.

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Rule 10, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [S4X-QR8]