Rule 25, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2019 [S77-ANJ]
As at 7 September 2026. In force from 28 February 2019.
Records to be maintained.—Every customs broker shall maintain, in Form GST RFD-01, a record of the business of a customs broker showing the particulars of every invoice received, held and disposed of, shall make every entry in the record within thirty 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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