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Rule 5, Haryana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [SEC-9YY]

As at 7 September 2026. In force from 2 September 2022.

In Haryana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [R1P-WY0]. This text from 2 September 2022. No other text held.

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Cite: Rule 5, Haryana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [SEC-9YY]. Machine: SEC-9YY.

Records to be maintained.—Every input service distributor shall maintain, in Form GST APL-01, a record of the distribution of input tax credit showing the particulars of every consignment 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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Rule 5, Haryana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [SEC-9YY]