Rule 16, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2012 [S6V-W9P]
As at 7 September 2026. In force from 9 June 2012.
Maintenance of premises.—Every goods and services tax practitioner shall keep the premises where the practice as a goods and services tax practitioner is carried on in a clean and orderly condition, shall provide for every electronic way bill kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the practice as a goods and services tax practitioner, and shall furnish to the Board in Form GST RFD-01, within one hundred and eighty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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