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Rule 32, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2020 [SE7-7TS]

As at 7 September 2026. In force from 7 February 2020.

In Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2020 [R1P-M6G]. This text from 7 February 2020. No other text held.

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Cite: Rule 32, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2020 [SE7-7TS]. Machine: SE7-7TS.

Safe custody.—Every taxable person shall keep every refund claim 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 refund claim so kept and the date on which it was received, and shall furnish a copy of the record to the proper officer within fifteen days of the close of each year.

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Rule 32, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2020 [SE7-7TS]