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Rule 15, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5X0]

As at 7 September 2026. In force from 1 September 2016.

In Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [R17-GB6]. This text from 1 September 2016. No other text held.

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Cite: Rule 15, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5X0]. Machine: S5Z-5X0.

Safe custody.—Every goods and services tax practitioner shall keep every warehouse 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 GST REG-01 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 Principal Commissioner within twenty days of the close of each year.

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Rule 15, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5X0]