Rule 8, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2011 [S5P-QS8]
As at 7 September 2026. In force from 18 October 2011.
Conditions of registration.—Every goods and services tax practitioner shall carry on the practice as a goods and services tax practitioner only at the premises specified in the certificate of registration, shall keep every tax invoice in his possession in a safe and proper manner and separately from anything of a different description, shall produce every such tax invoice for inspection on request by the Appraiser, and shall not part with the certificate of registration to any other person.
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