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Rule 12, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [SBA-QE3]

As at 7 September 2026. In force from 7 July 2009.

In Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [R1H-B5R]. This text from 7 July 2009. No other text held.

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Cite: Rule 12, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [SBA-QE3]. Machine: SBA-QE3.

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 return received, held and disposed of, shall make every entry in the record within ten 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 12, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [SBA-QE3]