Rule 18, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [SBA-QMJ]

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.

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

Cite: Rule 18, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [SBA-QMJ]. Machine: SBA-QMJ.

Safe custody.—Every input service distributor shall keep every bond to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of input tax credit is carried on, shall record in Form GSTR-3B the description of every bond so kept and the date on which it was received, and shall furnish a copy of the record to the Authority for Advance Ruling within thirty days of the close of each year.

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