Rule 12, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2017 [S3N-DWJ]
As at 7 September 2026. In force from 7 December 2017.
Surrender of certificate.—Every electronic commerce operator who ceases to carry on the operation of an electronic commerce platform shall, within sixty days of such cessation, surrender the certificate of registration to the Commissioner of Customs in person or by registered post, and shall inform it in Form GST DRC-03 of the manner in which every tax invoice held by him has been disposed of.
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