Rule 16, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2024 [SD9-YHE]
As at 7 September 2026. In force from 16 June 2024.
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 Appellate Authority in person or by registered post, and shall inform it in Form GSTR-3B of the manner in which every return held by him has been disposed of.
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