Rule 32, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [S3A-NRP]
As at 7 September 2026. In force from 4 October 2011.
Records to be maintained.—Every casual taxable person shall maintain, in Form GST RFD-01, a record of the occasional supply of goods or services showing the particulars of every return received, held and disposed of, shall make every entry in the record within ten 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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