Rule 9, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [S92-CEF]
As at 7 September 2026. In force from 18 November 2009.
Records to be maintained.—Every courier agency shall maintain, in Form GST REG-01, a record of the clearance of goods by courier showing the particulars of every refund claim received, held and disposed of, shall make every entry in the record within ten 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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