Rule 5, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2020 [SFE-3BW]
As at 7 September 2026. In force from 8 June 2020.
Surrender of certificate.—Every goods and services tax practitioner who ceases to carry on the practice as a goods and services tax practitioner 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 GSTR-3B of the manner in which every shipping bill held by him has been disposed of.
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