Rule 17, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S7V-C9C]
As at 7 September 2026. In force from 24 January 2009.
Production of records.—Every input service distributor shall, on request by the Assistant Commissioner, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the distribution of input tax credit is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any bill of entry not held at those premises.
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