(1) Every registered dealer who discontinues his business shall submit an application in writing together with a final return along with his registration certificate to the Registering Authority to cancel the registration and such an application shall be made within three months of such an event.

(2) Where a registered dealer carrying on business as an individual enters : In la partnership or where the ownership of the business is entirely transferred, he shall inform the Registering Authority in writing alongwith a final return within 30 days of such an event requesting for cancellation of his registration and make an application for fresh registration.

(3) Where a registered dealer dies and his legal heirs do not continue such business, his legal heirs shall submit the application in writing alongwith a final return for the cancellation of registration, within sixty days from the date of his/her death.

(4) Where a dealer to whom Tax Identification Number(TIN) has been assigned in pursuance of an application made under sub rule (p) of rule 12, fails to furnish all, the prescribed documents within three working days from the end of the day of submission of application, or after the receipt of such documents the jurisdictional Registering Authority is not satisfied with the confides of the applicant or any particulars furnished, the TIN assigned to such dealer, shall be cancelled ab-initio by the jurisdictional Registering Authority, after affording him an opportunity of being heard.