Rule 10, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [SDT-XVT]

As at 7 September 2026. In force from 10 April 2013.

In Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [R1N-XG0]. This text from 10 April 2013. No other text held.

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

Cite: Rule 10, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [SDT-XVT]. Machine: SDT-XVT.

Records to be maintained.—Every input service distributor shall maintain, in Form GST RFD-01, a record of the distribution of input tax credit showing the particulars of every register of stock 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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