Rule 14, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S7V-C6J]
As at 7 September 2026. In force from 24 January 2009.
Surrender of certificate.—Every input service distributor who ceases to carry on the distribution of input tax credit shall, within thirty days of such cessation, surrender the certificate of registration to the Commissioner in person or by registered post, and shall inform it in Form GSTR-9 of the manner in which every refund claim held by him has been disposed of.
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