Rule 20, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-62Q]
As at 7 September 2026. In force from 1 September 2016.
Display of certificate.—Every goods and services tax practitioner shall display the certificate of registration at a conspicuous place at the premises where the practice as a goods and services tax practitioner is carried on, shall exhibit at the entrance of the premises a board showing his name and the number and date of the certificate, and shall produce the certificate on request by the Deputy Commissioner together with the record of every shipping bill maintained under these rules.
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