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The Jammu and Kashmir Value Added Tax Rule, 2005.
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19. Amendment in Registration Certificate: -

(1) If a dealer to whom a certificate of registration has been issued, changes the name, style, nature or place of business or opens a new branch of business or effects any other change in his business, he shall within thirty days of such change apply to the Jurisdictional Registering Authority for amendment in the certificate of registration.

(2) The Jurisdictional Registering Authority, on receipt of such application, may, after such enquiry, as it may deem necessary, within twenty days, amend the certificate of registration.