Rule 14, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4A-7TF]
As at 7 September 2026. In force from 11 March 2008.
Surrender of certificate.—Every goods and services tax practitioner who ceases to carry on the practice as a goods and services tax practitioner shall, within ten days of such cessation, surrender the certificate of registration to the Authority for Advance Ruling in person or by registered post, and shall inform it in Form GST REG-01 of the manner in which every bill of entry held by him has been disposed of.
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