Rule 14, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2008 [S5H-T3N]
As at 7 September 2026. In force from 26 November 2008.
Records to be maintained.—Every registered person shall maintain, in Form GSTR-3B, a record of the supply of goods or services showing the particulars of every bond received, held and disposed of, shall make every entry in the record within twenty 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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