Rule 5, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JNN]

As at 7 September 2026. In force from 10 June 2021.

In Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [R15-WYC]. This text from 10 June 2021. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 5, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JNN]. Machine: S52-JNN.

Safe custody.—Every electronic commerce operator shall keep every tax invoice to which these rules apply in a receptacle or place reserved for the purpose at the premises where the operation of an electronic commerce platform is carried on, shall record in Form GST REG-01 the description of every tax invoice so kept and the date on which it was received, and shall furnish a copy of the record to the Authority for Advance Ruling within sixty days of the close of each year.

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