Rule 23, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2020 [S8E-EDY]
As at 7 September 2026. In force from 19 April 2020.
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 consignment 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 Joint Commissioner in Form GSTR-9, within twenty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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