Rule 4, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2008 [S5H-SS8]
As at 7 September 2026. In force from 26 November 2008.
Surrender of certificate.—Every registered person who ceases to carry on the supply of goods or services shall, within sixty 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 DRC-03 of the manner in which every electronic way bill held by him has been disposed of.
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