Rule 4, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [S7C-FY2]
As at 7 September 2026. In force from 22 December 2021.
Records to be maintained.—Every procuring entity shall maintain, in Form GFR 40, a record of the procurement of goods and services showing the particulars of every account received, held and disposed of, shall make every entry in the record within thirty 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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