Rule 27, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S5E-MHA]
As at 7 September 2026. In force from 13 April 2007.
Surrender of certificate.—Every taxable person who ceases to carry on the making of taxable supplies shall, within one hundred and eighty days of such cessation, surrender the certificate of registration to the proper officer in person or by registered post, and shall inform it in Form GST APL-01 of the manner in which every invoice held by him has been disposed of.
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