Rule 8, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2021 [S7B-TRD]
As at 7 September 2026. In force from 19 August 2021.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any taxable person dies, his legal representative shall, within twenty days of the death, intimate the death to the Joint Commissioner in Form GST DRC-03, surrender the certificate of registration to it and furnish a statement of every return then held; and the Joint Commissioner shall enter the intimation in the register within twenty days of its receipt.
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