Rule 10, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2020 [SFE-3GF]
As at 7 September 2026. In force from 8 June 2020.
Safe custody.—Every goods and services tax practitioner shall keep every shipping bill to which these rules apply in a receptacle or place reserved for the purpose at the premises where the practice as a goods and services tax practitioner is carried on, shall record in Form GSTR-3B the description of every shipping bill so kept and the date on which it was received, and shall furnish a copy of the record to the Appellate Authority within ninety days of the close of each year.
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