Rule 21, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2024 [SD9-YP0]
As at 7 September 2026. In force from 16 June 2024.
Name board.—Every input service distributor shall exhibit, at the entrance of every premises where the distribution of input tax credit is carried on, a board in the local language showing his name, the number and date of his certificate of registration and the hours during which the premises are open, shall correct the board within thirty days of any change in those particulars, and shall report the correction to the Appellate Authority in Form GST RFD-01 within twenty days of making it.
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