(1) Where a registered dealer effects or comes to know of any change as specified in sub-section (1) of Section 32, he shall, within fourteen days, from the date of occurrence of the change, make an application electronically in Form VAT-108 to the registering authority for amendment of the certificate of registration.

Provided that where any dealer sells or disposes of his business or the place of business, or any part thereof or discontinues his business, or effects change of name, style or nature of business, or change of place of business (excluding principal place of business) or warehouse, or opening of a new place of business, or any addition or deletion in the class or classes of goods dealt in or manufactured, such amendment shall be done electronically on the basis of the application.

(2) Where there is reconstitution of the partnership, in case of a partnership firm, and as a result of such reconstitution, the business- entity remains unchanged, the dealer shall submit the duly signed hard copy of the application under sub-rule (1) with a copy of the deed of the reconstitution of the partnership in original before the registering authority within seven working days from the date of making the application:

Provided that where there is reconstitution of the partnership, in case of a partnership firm, by admitting new partners, the amendment of the certificate of registration shall be subject to the provisions of clause (c) of sub-rule (9) of rule 15 and rule 18.

(3) Omitted w.e.f. 01-05-2013.

(4) Where a certificate of registration is amended, a fresh certificate of registration with updated data shall be made available in the designated portal.

(5) Where a fresh certificate of registration consequent upon amendment under sub-rule (4) is updated, the changes, in respect of which, the amendment has been effected with date, shall be made available in the designated portal.

(6) Where a dealer intends to change his principal place of business, he shall make an application electronically in Form VAT-108, with full particulars of change in address and the reasons for such change. The dealer shall submit the duly signed hard copy of the application along with required documents in original before the registering authority within seven working days from the date of making the application.

Provided that where a dealer intends to change his principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority, he shall make an application electronically in Form VAT-108, with full particulars of change in address and the reasons for such change, to the registering authority, under whose jurisdiction, he is registered. The registering authority, upon receipt of an application, shall send the registration record of the dealer to his counterpart within seven working days, to whose jurisdiction the principal place of business has been shifted or changed and the dealer shall submit the duly signed hard copy of the application form and produce required documents in original before the registering authority to whose jurisdiction the principal place of business has been shifted or changed.

(7) The registering authority, on receipt of duly signed hard copy of the application form and required documents in original from the dealer, shall amend the registration certificate

(8) Omitted w.e.f. 01-05-2013.

(9) If any registered dealer sells or disposes of his business or place of business to any person or any other registered dealer, he shall inform the registering authority, under whose jurisdiction he is registered, electronically in Form VAT-109, within fourteen days from the date of the sale or disposal of the business.

(10) Where changes in the basic status of dealer referred to under sub-section (6) of Section 32 occur, an application shall be made electronically for fresh registration.

(11) Notwithstanding the provisions regarding grant of amendment of certificate of registration in sub-rules (1),(2),(3),(4),(5),(6)&(7), any change in the procedure may be made from such date in such manner and subject to such conditions and restrictions as the Commissioner may by notification specify.