Rule 13, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2015 [SBN-D1S]
As at 7 September 2026. In force from 23 December 2015.
Records to be maintained.—Every casual taxable person shall maintain, in Form GST EWB-01, a record of the occasional supply of goods or services showing the particulars of every warehouse received, held and disposed of, shall make every entry in the record within sixty 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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