Rule 23, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S7V-CF0]
As at 7 September 2026. In force from 24 January 2009.
Maintenance of premises.—Every input service distributor shall keep the premises where the distribution of input tax credit is carried on in a clean and orderly condition, shall provide for every register of stock kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the distribution of input tax credit, and shall furnish to the Commissioner in Form GST APL-01, within thirty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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