7. Amendment of Registration Certificate: -

(1) A dealer registered under Section 25 or 26 of the Act, shall inform the Registering Authority in writing within thirty days in the Prescribed Form.

(a) of any change in the name, address, of the place of business or branches or discontinuation of the business; or

(b) of a change in circumstances of the dealer which leads to cessation of business; or

(c) of a change in business activities or in the nature of taxable sales being made or principal commodities traded; or

(d) of any changes in the constitution or status of business; or

(e) of a change in bank account details.

(2)(a) Where a dealer intends to change his place of business from the jurisdiction of one authority to the jurisdiction of another authority in the State, he shall make an application on Form JVAT 110 with full particulars relating to the change of address and the reasons for such change, to the authority prescribed.

(b) The authority prescribed receiving an application on Form JVAT 110 for a change of place of business shall, on approval of the application, remove such registration from the existing registration records. The registration file and the application shall be transferred to the authority prescribed in whose jurisdiction the proposed new place of business is sought to be established.

(c) The change in a place of business and a change in business activities shall not in itself, result in cancellation and fresh registration of a VAT dealer.