Rule 34, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2015 [S6Z-Y77]
As at 7 September 2026. In force from 19 February 2015.
Safe custody.—Every importer shall keep every tax invoice to which these rules apply in a receptacle or place reserved for the purpose at the premises where the import of goods 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 Joint Commissioner within twenty days of the close of each year.
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