Rule 18, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2026 [S6G-8JD]
As at 7 September 2026. In force from 7 April 2026.
Records to be maintained.—Every courier agency shall maintain, in Form GSTR-9, a record of the clearance of goods by courier showing the particulars of every return received, held and disposed of, shall make every entry in the record within seven 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.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none