Rule 9, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2009 [SBA-0TR]
As at 7 September 2026. In force from 26 February 2009.
Safe custody.—Every electronic commerce operator shall keep every refund claim to which these rules apply in a receptacle or place reserved for the purpose at the premises where the operation of an electronic commerce platform is carried on, shall record in Form GST RFD-01 the description of every refund claim so kept and the date on which it was received, and shall furnish a copy of the record to the proper officer within fifteen days of the close of each year.
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