Rule 23, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [SBE-4A8]
As at 7 September 2026. In force from 15 September 2011.
Maintenance of premises.—Every taxable person shall keep the premises where the making of taxable supplies is carried on in a clean and orderly condition, shall provide for every register of stock kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the making of taxable supplies, and shall furnish to the Principal Commissioner in Form GST APL-01, within thirty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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