(1) An application for change in principal place of business outside the territorial jurisdiction of the present assessing authority shall be submitted by a dealer in Form VAT-05 electronically through the official website of the department in the manner provided therein, within the time provided in sub-section (1) of section 16 to the officer authorized by the Commissioner under sub-section (3) of section 13.

(2) On receipt of application, the authorized officer shall conduct such enquiry as he deems fit and take appropriate decision, within 30 days of receipt of application. If he grants the permission, he shall direct the authority competent to grant registration to amend the certificate of registration.

(3) The authorized officer shall also inform the present assessing authority regarding such direction.

(4) The authority competent to grant registration shall amend the certificate of registration within two working days of receipt of such direction and shall issue an amended certificate of registration to such dealer in Form VAT-03 in the manner as prescribed in rule 14.