Amendment in the Registration Certificate - VAT - Delhi - 03

Amendment in the Registration Certificate OFFICE OF THE COMMISSIONER, VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT I.P. ESTATE, NEW DELHI No.F.1(40)/VAT/2005-06/988 Dated: 11.05.2005 CIRCULAR No. 03 OF 2005-06 To maintain up to date and accurate data of the customers in the Department's records, registration certificates of the dealers are required to be amended. The amendment process is to be initiated either on dealers initiatives or suo-moto passed on information received by the department. The amendment form (DVAT 07) is to be reviewed for completeness of all applicable fields. The list of mandatory and optional supporting documents are given on the cover page of DVAT 07. The dealer has to be issued acknowledgement receipt (AR) or receipt of the form. If the information in the form and supporting documents are in order and found satisfactory, requisite amendments maybe made on the I.T. system and confirm the same to dealer by issuing DVAT-08 and issue amended registration certificate i.e. DVAT 06. If the amendment application was filed late, separate penalty proceedings {Sec 85(5)} are to be initiated separately. If the information in the form and supporting documents are not in order, intimate dealer of unsatisfactory information by issuing notice asking dealer to clarify why his amendment should not be rejected. If the dealer does not respond to the clarification within the time given, amendment application is to be rejected. Record reasons of rejection on the I.T. system, issue notice to dealer intimating him of rejection of amendments and case be referred to Enforcement Audit Branch and initiate penalty proceedings. The procedure will remain same is dealer does not provide a satisfactory explanation to the clarification notice. If clarification is satisfactory, amendment is effected and amended R.C. is to be issued after updating I.T. system. In case of information gathered from Audit, Enforcement or any other source, this information be assessed and reviewed for correctness and reliability, the proceedings for suo-moto amendment is to be initiated alongwith initiating of penalty proceedings. The delays in effecting amendments may be monitored continuously and such process may start within 5 days of receipt of application so as to ensure that amendments are effected on timely basis. The dealer has to inform within one month of any amendment. A fresh surety will be required in following circumstances: (a) Sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business, or (b) Discontinues his business of changes his place of business or warehouse, or opens a new place of buinsess, or closes the business for a period of more than one month; or (c) Changes the name, style, constitution or nature of his business, or (d) Enters into partnership or other association in regard to his business or adds, deletes or change the particulars of the persons having interest in business; and is if any such registered dealer dies his legal representative shall in like manner, inform the said authority. However, no fresh surety will be required in the following circumstances: (a) effects a change to the nature of the goods ordinarily sold; (b) is a firm and there is a change in the constitution of the firm without dissolution thereof; or (c) is a trustee of a trust and there is a change in the trustees thereof; or (d) is a Hindu undivided family and the business or such family is converted into a partnership business with all or any of the members of the family as partners thereof; or (e) is a firm or a company or a trust or other organization, and a change occurs in the management of the organization. In all these cases R.C. will be amended based on the information furnished by dealer. Sd/- (R.K. VERMA) COMMISSIONER: VALUE ADDED TAX