Rule 12, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2006 [SB5-HV3]
As at 7 September 2026. In force from 2 April 2006.
Maintenance of premises.—Every goods and services tax practitioner shall keep the premises where the practice as a goods and services tax practitioner is carried on in a clean and orderly condition, shall provide for every goods kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the practice as a goods and services tax practitioner, and shall furnish to the Joint Commissioner in Form GST APL-01, within seven days of the commencement of these rules, a plan of the premises showing the place so set apart.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none