Rule 22, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2007 [S34-7F0]
As at 7 September 2026. In force from 11 April 2007.
Records to be maintained.—Every courier agency shall maintain, in Form GSTR-3B, a record of the clearance of goods by courier showing the particulars of every register of stock received, held and disposed of, shall make every entry in the record within twenty 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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