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Rule 23, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2025 [S8R-PCJ]

As at 7 September 2026. In force from 27 July 2025.

In Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2025 [R1C-MHN]. This text from 27 July 2025. No other text held.

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Cite: Rule 23, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2025 [S8R-PCJ]. Machine: S8R-PCJ.

Records to be maintained.—Every input service distributor shall maintain, in Form GSTR-3B, a record of the distribution of input tax credit showing the particulars of every shipping bill received, held and disposed of, shall make every entry in the record within one hundred and eighty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.

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Rule 23, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2025 [S8R-PCJ]