Rule 6, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JPK]
As at 7 September 2026. In force from 10 June 2021.
Destruction of records.—A record maintained under these rules shall not be destroyed before the expiry of the period for which these rules require it to be preserved; and every electronic commerce operator who destroys a record after that period shall enter the particulars of the record destroyed and the date of its destruction in Form GST DRC-03, and shall furnish an extract of that entry to the Authority for Advance Ruling within ten days of the destruction.
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