Rule 4, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-0W7]
As at 7 September 2026. In force from 22 April 2023.
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 electronic way bill received, held and disposed of, shall make every entry in the record within sixty 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.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none