Rule 22, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2017 [SF7-DV6]
As at 7 September 2026. In force from 24 January 2017.
Surrender of certificate.—Every input service distributor who ceases to carry on the distribution of input tax credit shall, within ninety 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 GST DRC-03 of the manner in which every refund claim held by him has been disposed of.
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