Rule 10, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2012 [S4J-GZD]
As at 7 September 2026. In force from 7 July 2012.
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 electronic way bill received, held and disposed of, shall make every entry in the record within ten 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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