Rule 23, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2008 [S4B-48A]
As at 7 September 2026. In force from 10 July 2008.
Records to be maintained.—Every goods and services tax practitioner shall maintain, in Form GST REG-01, a record of the practice as a goods and services tax practitioner showing the particulars of every bond received, held and disposed of, shall make every entry in the record within seven 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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