Rule 7, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2009 [S6Q-DCX]
As at 7 September 2026. In force from 2 August 2009.
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 ten days of the death, intimate the death to the Principal Commissioner in Form GST RFD-01, surrender the certificate of registration to it and furnish a statement of every tax invoice then held; and the Principal Commissioner shall enter the intimation in the register within ten days of its receipt.
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