INDIA CODE

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Rule 7, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JQH]

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 7, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JQH]. Machine: S52-JQH.

Records to be maintained.—Every electronic commerce operator shall maintain, in Form GST DRC-03, a record of the operation of an electronic commerce platform showing the particulars of every return received, held and disposed of, shall make every entry in the record within ninety 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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Rule 7, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JQH]