Rule 11, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2007 [S6M-MYF]
As at 7 September 2026. In force from 5 December 2007.
Records to be maintained.—Every taxable person shall maintain, in Form GST DRC-03, a record of the making of taxable supplies showing the particulars of every tax invoice 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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