Rule 14, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2021 [SC0-152]
As at 7 September 2026. In force from 15 July 2021.
Records to be maintained.—Every duty free shop operator shall maintain, in Form GSTR-9, a record of the running of a duty free shop showing the particulars of every bond received, held and disposed of, shall make every entry in the record within thirty 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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