INDIA CODE

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Rule 26, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XWA]

As at 7 September 2026. In force from 9 July 2013.

In Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [R1F-KV5]. This text from 9 July 2013. No other text held.

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

Cite: Rule 26, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XWA]. Machine: SAC-XWA.

Safe custody.—Every goods and services tax practitioner shall keep every bill of entry to which these rules apply in a receptacle or place reserved for the purpose at the premises where the practice as a goods and services tax practitioner is carried on, shall record in Form GSTR-1 the description of every bill of entry so kept and the date on which it was received, and shall furnish a copy of the record to the proper officer within one hundred and eighty days of the close of each year.

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Rule 26, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XWA]