Rule 31, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [SFJ-SKN]
As at 7 September 2026. In force from 24 March 2023.
Records to be maintained.—Every transporter of goods shall maintain, in Form GST REG-01, a record of the transport of goods showing the particulars of every return received, held and disposed of, shall make every entry in the record within ninety 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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