Rule 10, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2018 [S3Q-M6R]
As at 7 September 2026. In force from 27 December 2018.
Records to be maintained.—Every electronic commerce operator shall maintain, in Form GSTR-1, a record of the operation of an electronic commerce platform showing the particulars of every shipping bill 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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