(1) When any registered dealer makes any report under section 22 as regards to,-

(a) change in the name of his business;

(b) changes the place of business or opens a new place of business or closes any one of the places of business;

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

(d) is a trust and there is a change in the trustee thereof;

(e) is a guardian of a ward and there is a change in the guardianship ;or

(f) for any other reasons whereof the certificate of registration requires amendment.

he shall submit his certificate of registration and copies thereof, as required to the Appropriate Assessing Authority, who shall make such enquiry or obtain such evidence as he may think fit and amend the certificate of registration.

(2) An amendment under the foregoing sub-rule shall be effective from the date of the contingency which necessitates the amendment, whether or not information in this behalf was furnished within the period specified under Rule 20.

(3) In case of a company, where two or more companies are to be merged or amalgamated by order of the Court or of the Order of the Central Government, the Appropriate Assessing Authority shall amend the certificate of registration effective from the date of such order.

(4) If the registered dealer fails to furnish the information as required under section 22 of the Act, the Appropriate Assessing Authority, on the basis of information which may have come to his notice otherwise, and if he is satisfied that there has been any of the changes covered under clauses (a) to (f) of sub-rule (1) and / or sub-rule (3) above, and the certificate or other records of the dealer maintained in his office requires amendment, he may , after giving the dealer an opportunity of being heard, by order, amend the certificate accordingly. For the purpose, the dealer shall submit the certificate of registration and copies thereof to the Appropriate Assessing Authority within the time specified in the order.

(5) If the dealer to whom certificate in Form VAT-II has been issued reports that any one or more additional places of business has or have been opened or closed, his certificate of registration shall be so amended by the respective Appropriate Assessing Authority and he shall be furnished a copy of the registration certificate for each additional place of business.

(5A) - (i) The dealer to whom the registration certificate is issued under sub--section (3) of section 18, on his becoming liable to pay tax under any other provisions of the Act, shall submit his certificate of registration to the Appropriate Assessing Authority for amendment accompanied with copy of the e-challan as a proof of payment of prescribed registration fees.

(ii) The Appropriate Assessing Authority, on being satisfied about the correctness of the fact, shall amend the certificate of registration accordingly and on effecting such amendment, the said certificate shall be deemed to have been issued in accordance with the provisions of sub-section (5) of section 18 of the Act.

(6) All the amendments in the certificate of registration shall be entered in the register maintained in the office of the Appropriate Assessing Authority.