Rule 12, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2013 [S82-SE1]
As at 7 September 2026. In force from 22 October 2013.
Safe custody.—Every duty free shop operator shall keep every tax invoice to which these rules apply in a receptacle or place reserved for the purpose at the premises where the running of a duty free shop is carried on, shall record in Form GSTR-1 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 Board within ninety days of the close of each year.
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