Rule 12, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2021 [S52-JW7]
As at 7 September 2026. In force from 10 June 2021.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any electronic commerce operator dies, his legal representative shall, within ninety days of the death, intimate the death to the Authority for Advance Ruling in Form GST DRC-03, surrender the certificate of registration to it and furnish a statement of every refund claim then held; and the Authority for Advance Ruling shall enter the intimation in the register within seven days of its receipt.
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