Rule 20, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-K4P]
As at 7 September 2026. In force from 10 June 2021.
Surrender of certificate.—Every electronic commerce operator who ceases to carry on the operation of an electronic commerce platform shall, within ninety 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 GSTR-3B of the manner in which every invoice held by him has been disposed of.
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