Rule 19 - Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi (section 2(1)(e)) - Delhi Value Added Tax Rules, 2005

19. Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi (1) Where a dealer has within Delhi more than one place of business (hereinafter referred to as branches ) he shall - (a) nominate one of such branches as the principal place of business in Delhi; and (b) inform the Commissioner in Form DVAT-04 of such nomination at the time of application for registration. (2) When the dealer changes his designated principal place of business, the dealer shall inform the Commissioner within thirty days from the change in Form DVAT-07 and shall intimate the Commissioner of the location of the new principal place of business.