Rule 15, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2017 [SF7-DMR]
As at 7 September 2026. In force from 24 January 2017.
Maintenance of premises.—Every input service distributor shall keep the premises where the distribution of input tax credit is carried on in a clean and orderly condition, shall provide for every tax invoice kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the distribution of input tax credit, and shall furnish to the Appellate Authority in Form GST EWB-01, within sixty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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