If a dealer to whom a certificate of registration has been issued effects any of the following changes in his business, he shall within 30 days from the date of occurrence of such event send his application bearing court fee stamp of Rs. 10.00 together with the documentary proof of such change, to the Assessing Authority and his certificate may be amended, replaced or cancelled.

a) Adds a place of business, or

b) Transfers his business in whole or in part, or

c) Transfers his place of business by way of sale, lease, hire or any other manner, or

d) Disposes of his business or any part thereof, or

e) Makes any change in the ownership of business, or

f) Changes the name, style, constitution or nature of business, or

g) Enters into an association.

Provided that if a dealer is already registered under the Jammu and Kashmir Value Added Tax Act, 2005 he shall not be allowed to make amendments in the details which are common to the registration certificate granted under the Jammu and Kashmir Value Added Tax Act, 2005 and Jammu and Kashmir General Sales Tax Act, 1962.