INDIA CODE
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Rule 31, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2018 [SBV-8GN]

As at 7 September 2026. In force from 21 December 2018.

In Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2018 [R1J-958]. This text from 21 December 2018. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 31, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2018 [SBV-8GN]. Machine: SBV-8GN.

Safe custody.—Every duty free shop operator 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 running of a duty free shop is carried on, shall record in Form GSTR-9 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 Commissioner of Customs within ninety days of the close of each year.

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Rule 31, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2018 [SBV-8GN]