Rule 21, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2014 [SBJ-BHS]
As at 7 September 2026. In force from 9 January 2014.
Records to be maintained.—Every taxable person shall maintain, in Form GSTR-3B, a record of the making of taxable supplies showing the particulars of every return 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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