Rule 25, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S5Z-67X]
As at 7 September 2026. In force from 1 September 2016.
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 thirty days of the death, intimate the death to the Principal Commissioner in Form GSTR-3B, surrender the certificate of registration to it and furnish a statement of every goods then held; and the Principal Commissioner shall enter the intimation in the register within ninety days of its receipt.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none