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The Gujarat Value Added Tax Rules, 2006
CHAPTER III REGISTRATIONS

8. Amendment in the certificate of registration.-

(1) When,-

(a) a registered dealer changes his place of business which is situated within the jurisdiction of his registering authority,

(b) any of the contingency or events mentioned in clauses (a) to (d) of sub- section (1) of section 26 occurs or,

(c) any other change in respect of the business occurs

such dealer shall give intimation of such change in writing within thirty days from the date of change to the registering authority .

(2) On receipt of such intimation under sub-rule(1) and subject to sub-rule (1) of rule 6, the necessary amendment shall be made by the registering authority in the certificate of registration and shall return the certificate of registration to the dealer within thirty days from the date of receipt of application for the amendment. Where such amendment is made in the certificate of registration, such certificate of registration shall be valid for all purposes and shall be deemed to be a certificate of registration granted under rule 6.