Rule 3, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [S9R-FA5]
As at 7 September 2026. In force from 7 December 2021.
Safe custody.—Every manufacturer shall keep every consignment to which these rules apply in a receptacle or place reserved for the purpose at the premises where the manufacture of goods is carried on, shall record in Form GST APL-01 the description of every consignment so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within thirty days of the close of each year.
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