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VAT - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Amendment of CST Registration Certificate - the application for ...


Late CST Registration Amendment Allowed; Rules Permit Date Changes Despite Delay; Respondents Must Update Portal for Compliance.

December 10, 2021

Case Laws     VAT and Sales Tax     HC

Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is no embargo under the aforesaid Rules to amend the date in the CST Registration Certificate - the records will be available with the respondents and therefore the respondents cannot reject the request of the petitioner merely stating that it is not possible to amend the Certificate at a later point of time. It was for the respondents to make suitable internal changes in their Web Portal to amend the Certificates of registration. - HC

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