Rule 26, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2016 [S9E-F5T]
As at 7 September 2026. In force from 26 June 2016.
Safe custody.—Every registered person shall keep every electronic way bill to which these rules apply in a receptacle or place reserved for the purpose at the premises where the supply of goods or services is carried on, shall record in Form GST REG-01 the description of every electronic way bill so kept and the date on which it was received, and shall furnish a copy of the record to the Board within sixty days of the close of each year.
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