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Section 21 of Delhi Value Added Tax Act 2004 - Amendment of registration

How to do Amendment of registration Section 21 of DVAT Act 2004

Section 21 : Amendment of registration - Delhi Value Added Tax Act 2004

Rules: 15,  Forms: 07, 08

(1) A registered dealer shall inform the Commissioner in the prescribed manner within one month, if he -

(a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business; or


(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month; or

(c) changes the name, style, constitution or nature of his business; or

(d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business;

and if any such registered dealer dies, his legal representative shall, in like manner, inform the said authority.

(2) The Commissioner may, after considering any information furnished under this Act or otherwise received and after making such inquiry as he may deem fit, amend from time to time any registration.

(3) An amendment of the registration made under sub-section (2) shall take effect from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under sub-section (1) of this section.

(4) Any amendment of a registration under this section shall be without prejudice to any liability for tax or penalty imposable or for any prosecution for an offence under this Act.

(5) For the removal of doubts it is hereby declared that where a registered dealer -

(a) effects a change to the nature of the goods ordinarily sold;

(b) is a firm and there is a change in the constitution of the firm without
dissolution thereof; or

(c) is a trustee of a trust and there is a change in the trustees thereof; or

(d) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the members of the family as partners thereof; or

(e) is a firm or a company or a trust or other organisation, and a change occurs in the management of the organisation, then, merely by reason of the circumstances aforesaid, it shall not be necessary for the registered dealer to apply for a fresh certificate of registration and on information being furnished the registration shall be amended.



Section 21 : Amendment of registration

Section 22 : Cancellation of registration

Section 23 : Effect of de-registration

Section 24 : Registration during transition

Section 25 : Security from certain classes of dealers and other persons

Section 26 : Periodical payment of tax and furnishing of returns

Section 27 : Power to require other returns

Section 28 : Correction of deficiencies

Section 29 : Signing returns

Section 30 : Assessment of tax, interest or penalty

Section 31 : Self assessment

Section 32 : Default assessment of tax payable

Section 33 : Assessment of penalty

Section 34 : Limitation on assessment and re-assessment

Section 35 : Collection of assessed tax and penalties

Section 36 : Manner of payment of tax, penalties and interest

Section 36A : Tax deducted at source

Section 37 : Order of application of payments

Section 38 : Refunds

Section 39 : Power to withhold refund in certain cases

Section 40 : Collection of tax only by registered dealers

Section 40A : Agreement to defeat the intention and application of this Act to be void

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