Rule 31, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2023 [SD8-R1V]
As at 7 September 2026. In force from 4 October 2023.
Surrender of certificate.—Every electronic commerce operator who ceases to carry on the operation of an electronic commerce platform shall, within thirty days of such cessation, surrender the certificate of registration to the Joint Commissioner in person or by registered post, and shall inform it in Form GSTR-3B of the manner in which every invoice held by him has been disposed of.
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