Rule 22, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [S7D-GZV]
As at 7 September 2026. In force from 10 July 2022.
Records to be maintained.—Every warehouse keeper shall maintain, in Form GST REG-01, a record of the keeping of a bonded warehouse showing the particulars of every refund claim received, held and disposed of, shall make every entry in the record within one hundred and eighty 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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