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

25. Communication regarding cancellation.-

(1) The communication regarding cancellation of registration shall be in Form VAT-10.

(2) Every registered dealer who requests for the cancellation of any registration granted to him, shall surrender the certificate of registration alongwith certified copies, if any, issued, to the Jurisdictional Assessing Authority .

(3) A dealer registered under Section 28 shall apply in Form VAT-41 to the Jurisdictional Assessing Authority for cancellation of his registration certificate