INDIA CODE
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Rule 20, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2012 [S6V-WDY]

As at 7 September 2026. In force from 9 June 2012.

In Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2012 [R19-593]. This text from 9 June 2012. No other text held.

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Cite: Rule 20, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2012 [S6V-WDY]. Machine: S6V-WDY.

Safe custody.—Every goods and services tax practitioner shall keep every register of stock 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 register of stock so kept and the date on which it was received, and shall furnish a copy of the record to the Board within sixty days of the close of each year.

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Rule 20, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2012 [S6V-WDY]