Rule 11, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-5S8]
As at 7 September 2026. In force from 1 September 2016.
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 one hundred and eighty 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 RFD-01 of the manner in which every tax invoice held by him has been disposed of.
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