Rule 23, Telangana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2025 [S5A-VB7]
As at 7 September 2026. In force from 19 December 2025.
Safe custody.—Every input service distributor shall keep every goods to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of input tax credit is carried on, shall record in Form GST APL-01 the description of every goods so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within sixty days of the close of each year.
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