Rule 38, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2019 [S8C-8G9]
As at 7 September 2026. In force from 9 February 2019.
Records to be maintained.—Every courier agency shall maintain, in Form GST APL-01, a record of the clearance of goods by courier showing the particulars of every goods 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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