The Jammu and Kashmir Value Added Tax Rule, 2005.
CHAPTER-IV : REGISTRATION,AMENDMENT,CANCELLATION AND SECURITY.

Body 16. Validity of registration certificate:

Every certificate of registration other than the certificate of registration of a casual trader issued under rule 12 shall remain valid till it is cancelled. However, in case of a casual trader the application of registration shall be valid only for the period as recorded in his certificate of registration.