10. Amendment etc. of certificates of registration. -

(1) Every dealer shall, by making an application in this behalf, furnish the information under sub-section (6) of section 14 to the appropriate Assessing Authority within 30 days of the occurrence of any contingency specified therein or on acquiring the ownership of the business by transfer under clause (a) of the said sub-section or in the event of any change in the partnership:

Provided that where the amendment of registration certificate relates to any additional place of business located outside the jurisdiction of the appropriate Assessing Authority, the information about such amendments shall also be forwarded to the authority within whose jurisdiction such additional place of business is located.

(2) When any dealer furnishes the information under sub-rule (1), he shall also send his certificate of registration to the appropriate Assessing Authority, who may amend or replace or cancel the certificate of registration, as the case may be, which shall be deemed to have been amended or replaced, or cancelled, as the case may be on the date of receipt of information from the dealer by the Assessing Authority.

(3) The Appropriate Assessing Authority shall make necessary entries of amendments or replacements or cancellation of registration certificates, as the case may be, in the registers in Form VAT-V or VAT-VI, as the case may be.

(4) Any dealer who has been issued a "GENERAL REGISTRATION CERTIFICATE" may at any time apply to the appropriate Assessing Authority for conversion of his certificate of registration into Value Added Tax registration. The said authority shall amend the "GENERAL REGISTRATION CERTIFICATE" of such dealer so as to make the amendment to be effective from the first day of the following quarter or month accordingly as such dealer has been paying the tax..