Rule 37, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2020 [SE7-7ZK]
As at 7 September 2026. In force from 7 February 2020.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any taxable person dies, his legal representative shall, within ten 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 consignment then held; and the proper officer shall enter the intimation in the register within fifteen days of its receipt.
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