Rule 11, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2023 [SD8-WXP]
As at 7 September 2026. In force from 26 October 2023.
Records to be maintained.—Every duty free shop operator shall maintain, in Form GST APL-01, a record of the running of a duty free shop showing the particulars of every warehouse received, held and disposed of, shall make every entry in the record within one hundred and eighty 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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