Rule 28, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2006 [S5C-Y6W]
As at 7 September 2026. In force from 23 April 2006.
Surrender of certificate.—Every duty free shop operator who ceases to carry on the running of a duty free shop shall, within twenty 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 GSTR-1 of the manner in which every return held by him has been disposed of.
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