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THE PUDUCHERRY VALUE ADDED TAX RULE, 2007
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8. Renewal of registration. -

Within thirty days of the commencement of every year, except the year of commencement of these rules, every registered dealer, other than a casual trader, shall, until his registration is cancelled, submit his registration certificate to the registering authority and pay the fee as required under sub-section (2) of section 8 and in pursuance of rule 9, for renewal of the registration for the year subsequent to that in which the registration is obtained. The registering authority shall have to immediately return the registration certificate with due endorsement of renewal, unless there is any reason to withhold such registration certificate and such reason shall be recorded.