Rule 12, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S5E-WVV]
As at 7 September 2026. In force from 20 May 2007.
Records to be maintained.—Every electronic commerce operator shall maintain, in Form GSTR-9, 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 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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