INDIA CODE
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Rule 15, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [SDT-Y05]

As at 7 September 2026. In force from 10 April 2013.

In Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [R1N-XG0]. This text from 10 April 2013. No other text held.

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Cite: Rule 15, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [SDT-Y05]. Machine: SDT-Y05.

Surrender of certificate.—Every input service distributor who ceases to carry on the distribution of input tax credit shall, within ten days of such cessation, surrender the certificate of registration to the Board in person or by registered post, and shall inform it in Form GSTR-9 of the manner in which every register of stock held by him has been disposed of.

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Rule 15, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2013 [SDT-Y05]