Rule 28, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S3J-VSQ]
As at 7 September 2026. In force from 16 July 2016.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any input service distributor dies, his legal representative shall, within seven days of the death, intimate the death to the Authority for Advance Ruling in Form GST EWB-01, surrender the certificate of registration to it and furnish a statement of every tax invoice then held; and the Authority for Advance Ruling shall enter the intimation in the register within thirty days of its receipt.
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