Rule 18, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2015 [S5X-5CQ]
As at 7 September 2026. In force from 3 June 2015.
Records to be maintained.—Every taxable person shall maintain, in Form GST APL-01, a record of the making of taxable supplies showing the particulars of every goods 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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