Rule 18, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2015 [S86-0Z8]
As at 7 September 2026. In force from 7 September 2015.
Surrender of certificate.—Every registered person who ceases to carry on the supply of goods or services shall, within thirty days of such cessation, surrender the certificate of registration to the Appellate Authority in person or by registered post, and shall inform it in Form GSTR-1 of the manner in which every invoice held by him has been disposed of.
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