Rule 13, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2014 [SBJ-B9C]
As at 7 September 2026. In force from 9 January 2014.
Surrender of certificate.—Every taxable person who ceases to carry on the making of taxable supplies shall, within ninety 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 invoice held by him has been disposed of.
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