Rule 29, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-6B5]

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.

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

Cite: Rule 29, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-6B5]. Machine: S5Z-6B5.

Records to be maintained.—Every goods and services tax practitioner shall maintain, in Form GSTR-1, a record of the practice as a goods and services tax practitioner showing the particulars of every return received, held and disposed of, shall make every entry in the record within ten days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.

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