Rule 9, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S5E-KZA]

As at 7 September 2026. In force from 13 April 2007.

In Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [R16-JR5]. This text from 13 April 2007. No other text held.

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

Cite: Rule 9, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S5E-KZA]. Machine: S5E-KZA.

Safe custody.—Every taxable person shall keep every tax invoice to which these rules apply in a receptacle or place reserved for the purpose at the premises where the making of taxable supplies is carried on, shall record in Form GSTR-3B the description of every tax invoice so kept and the date on which it was received, and shall furnish a copy of the record to the proper officer within one hundred and eighty days of the close of each year.

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