INDIA CODE

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Rule 19, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-E9P]

As at 7 September 2026. In force from 19 April 2020.

In Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [R1C-248]. This text from 19 April 2020. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 19, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-E9P]. Machine: S8E-E9P.

Safe custody.—Every input service distributor shall keep every tax invoice to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of input tax credit is carried on, shall record in Form GSTR-1 the description of every tax invoice so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within seven days of the close of each year.

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Rule 19, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-E9P]