Rule 10, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2024 [SEF-TQJ]

As at 7 September 2026. In force from 25 July 2024.

In Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2024 [R1Q-3K1]. This text from 25 July 2024. 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, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2024 [SEF-TQJ]. Machine: SEF-TQJ.

Records to be maintained.—Every taxable person shall maintain, in Form GSTR-1, a record of the making of taxable supplies showing the particulars of every invoice received, held and disposed of, shall make every entry in the record within sixty 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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