INDIA CODE

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Rule 12, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [SBE-3ZV]

As at 7 September 2026. In force from 15 September 2011.

In Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [R1H-HFB]. This text from 15 September 2011. No other text held.

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

Cite: Rule 12, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [SBE-3ZV]. Machine: SBE-3ZV.

Safe custody.—Every taxable person shall keep every return to which these rules apply in a receptacle or place reserved for the purpose at the premises where the making of taxable supplies is carried on, shall record in Form GST EWB-01 the description of every return so kept and the date on which it was received, and shall furnish a copy of the record to the Principal Commissioner within ten days of the close of each year.

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Rule 12, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [SBE-3ZV]