Rule 11, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [S4X-QSA]
As at 7 September 2026. In force from 5 August 2018.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any goods and services tax practitioner dies, his legal representative shall, within fifteen days of the death, intimate the death to the proper officer in Form GSTR-1, surrender the certificate of registration to it and furnish a statement of every shipping bill then held; and the proper officer shall enter the intimation in the register within thirty days of its receipt.
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