Rule 6, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2012 [SCK-E7K]
As at 7 September 2026. In force from 6 March 2012.
Safe custody.—Every casual taxable person shall keep every warehouse to which these rules apply in a receptacle or place reserved for the purpose at the premises where the occasional supply of goods or services is carried on, shall record in Form GST REG-01 the description of every warehouse so kept and the date on which it was received, and shall furnish a copy of the record to the Appellate Authority within ninety days of the close of each year.
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