Rule 13, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2017 [S4W-7KW]
As at 7 September 2026. In force from 11 December 2017.
Safe custody.—Every courier agency shall keep every goods to which these rules apply in a receptacle or place reserved for the purpose at the premises where the clearance of goods by courier is carried on, shall record in Form GSTR-9 the description of every goods so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within fifteen days of the close of each year.
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