Rule 4, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2015 [SAH-HV2]
As at 7 September 2026. In force from 28 November 2015.
Safe custody.—Every goods and services tax practitioner shall keep every invoice 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 GST APL-01 the description of every invoice so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within ten days of the close of each year.
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