Rule 17, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2009 [S5K-PEA]
As at 7 September 2026. In force from 20 December 2009.
Safe custody.—Every taxable person shall keep every warehouse 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 warehouse so kept and the date on which it was received, and shall furnish a copy of the record to the Authority for Advance Ruling within fifteen days of the close of each year.
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