Rule 4, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-XAN]
As at 7 September 2026. In force from 14 October 2023.
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 ten 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 DRC-03 of the manner in which every bill of entry held by him has been disposed of.
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