Rule 3, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [SD8-Q5A]
As at 7 September 2026. In force from 4 October 2023.
Safe custody.—Every electronic commerce operator shall keep every return 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 EWB-01 the description of every return so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within seven days of the close of each year.
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