Section 21, Bureau of Indian Standards Act, 2016 [S27-J3E]
As at 6 September 2026. In force from 9 April 2016.
21. Maintenance of records and furnishing of returns.—(1) Every trader shall maintain such records and registers relating to the sale of goods as may be prescribed and shall preserve them for a period of five years. (2) Every trader shall furnish to the Central Authority a return in Form A within forty-five days from the end of every financial year, and such other information as the Central Authority may, by order in writing, require.
Defined terms in this text (1)
trader: Section 2, Bureau of Indian Standards Act, 2016 [S27HG1] (In this Act, unless the context otherwise requires,—): "trader" in relation to any goods, means a person who sells or distributes any goods for sale and includes the manufacturer thereof
trader: 3 more definitions.
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