Rule 23, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2013 [SAC-XS0]
As at 7 September 2026. In force from 9 July 2013.
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 sixty 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 APL-01 of the manner in which every bond held by him has been disposed of.
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