Rule 26, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2017 [SF7-DZE]
As at 7 September 2026. In force from 24 January 2017.
Records to be maintained.—Every input service distributor shall maintain, in Form GSTR-1, a record of the distribution of input tax credit showing the particulars of every tax invoice received, held and disposed of, shall make every entry in the record within ninety 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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