Rule 21, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2022 [S3Y-09Y]
As at 7 September 2026. In force from 1 May 2022.
Surrender of certificate.—Every input service distributor who ceases to carry on the distribution of input tax credit shall, within fifteen days of such cessation, surrender the certificate of registration to the Principal Commissioner in person or by registered post, and shall inform it in Form GST REG-01 of the manner in which every register of stock held by him has been disposed of.
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