How to do Amendment of registration Section 21 of DVAT 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.
DELHI VALUE ADDED TAX ACT 2004
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 30 : Assessment of tax, interest or penalty
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 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