Rule 12, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2016 [S3J-3EK]
As at 7 September 2026. In force from 20 February 2016.
Records to be maintained.—Every job worker shall maintain, in Form GSTR-3B, a record of the treatment or processing of goods belonging to another person showing the particulars of every bond received, held and disposed of, shall make every entry in the record within sixty 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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