Rule 12, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2025 [S8Q-PJW]
As at 7 September 2026. In force from 10 February 2025.
Safe custody.—Every casual taxable person shall keep every electronic way bill to which these rules apply in a receptacle or place reserved for the purpose at the premises where the occasional supply of goods or services is carried on, shall record in Form GST REG-01 the description of every electronic way bill so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within fifteen days of the close of each year.
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