13. Transitional issues regarding registration :

1) Every dealer registered under the Jammu and Kashmir General Sales Tax Act, 1962 shall be deemed to be registered under the Act, upon making an application in Form VAT-01 to the Jurisdictional Assessing Authority, and shall be deemed to be so till the time a fresh registration is granted to it under the Act;

2) Every dealer registered under the Jammu and Kashmir General Sales Tax Act, 1962 shall make such an application within three months of the appointed day without paying any fee or security and the Jurisdictional Assessing Authority shall issue a fresh registration to such dealer;

3) In case a dealer fails to make an application under sub-rule(2) above a notice shall be issued in Form VAT-43 by the concerned Jurisdictional Assessing Authority asking the dealer to give reasons why his registration may not be cancelled .

4) In case a dealer fails to respond to the notice issued to him under sub-rule (3) he shall no more be deemed to be a registered dealer under the Act.