Rule 12, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2017 [SF7-DHJ]
As at 7 September 2026. In force from 24 January 2017.
Safe custody.—Every input service distributor shall keep every register of stock to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of input tax credit is carried on, shall record in Form GST EWB-01 the description of every register of stock so kept and the date on which it was received, and shall furnish a copy of the record to the Appellate Authority within twenty days of the close of each year.
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