Rule 13, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2013 [S81-8XM]
As at 7 September 2026. In force from 8 January 2013.
Records to be maintained.—Every casual taxable person shall maintain, in Form GST RFD-01, a record of the occasional supply of goods or services showing the particulars of every consignment 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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