29. Amendment of certificate of registration. –

(1) Where a registered dealer effects or comes to know of any change as specified in sub-section (1) of section 32, he shall, within fourteen days, from the date of occurrence of the change or the change coming to his knowledge, intimate such change in Form VAT-108 alongwith the certificate of registration to the registering authority of the circle or range, as the case may be, for amendment of the certificate of registration.

(2) Where there is reconstitution of the partnership, in case of a partnership firm, and as a result of such reconstitution, the business-entity remains unchanged, the application under sub-rule (1) shall be accompanied with a copy of the deed of reconstitution of the partnership.

(3) The registering authority, upon receipt of an application under sub-rule (1), shall examine the application, conduct or cause to be conducted such enquiries as he deems necessary, and if he is satisfied that the application is correct and complete and that the amendment of the certificate of registration as applied for is in conformity with the provisions of section 32, the said authority shall allow such amendment:

Provided that where there is reconstitution of the partnership, in case of a partnership firm, by admitting new partners, the amendment of the certificate of registration shall be subject to the provisions of clause (c) of sub-rule (9) of rule 15 and sub-rule (1) of rule 18.

(4) Where a certificate of registration is amended, a fresh certificate of registration incorporating the changes, in respect of which, the amendment has been effected, shall be issued and the certificate of registration submitted by the dealer shall be cancelled.

(5) Where a fresh certificate of registration consequent upon amendment under sub-rule (4) is issued, the date of amendment of the certificate of registration shall be mentioned on the certificate of registration issued.

(6) Where a dealer intends to change his principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority, he shall make an application in Form VAT -108, with full particulars of change in address and the reasons for such change, to the registering authority, under whose jurisdiction, he is registered.

(7) The registering authority, upon receipt of an application under sub-rule (6), shall conduct or cause to be conducted such enquiries, as he deems necessary, and if he is satisfied that such change is bona fide and amendment of the certificate of registration is justified under the Act and these rules, the said authority shall send the registration record of the dealer to his counterpart, to whose jurisdiction the principal place of business has been shifted or changed.

(8) The registering authority, on receipt of the registration record of a dealer, who had made application under sub-rule (6), shall conduct or cause to be conducted such enquiries as he deems necessary, and if he is satisfied that there has actually been a change and the change is bona fide, he shall amend the registration certificate incorporating such amendment or issue a fresh registration certificate, but with the same TIN.

(9) If any registered dealer sells or disposes of his business or place of business to any person or any other registered dealer, he shall inform the registering authority, under whose jurisdiction he is registered, in Form VAT-109, within fourteen days from the date of the sale or disposal of the business.