13.     Changes in Registration Details:

          1)      A dealer registered under Section 17 shall notify the authority prescribed in writing on Form VAT 112 or on Form TOT 051 as the case may be, within  fourteen days,-

                   (a)     of any change in the name, address, of the place of business or  branches or discontinuation of the business;     

                   (b)     of a change in circumstances of the dealer which leads to  cessation of  business;       

                   (c)     of a change in business  activities or in the nature of taxable sales being made or principal commodities traded.;       

                   (d)     of any changes in the constitution of the firm; 

                             (e)    of a change in bank account details;

                   (f)      when a dealer commences or ceases to execute works contract for State Government or local authorities.

          2)      Where changes in the status of business occur an application shall be made for fresh registration.    

          3)      (a)     where a dealer intends to change his place of business from the jurisdiction of one authority to the jurisdiction of another authority in the State, he shall make an application on Form VAT 112 or on Form TOT 051 as the case may be, with full particulars relating to the change of address and the reasons for such change, to the authority prescribed.      

                   (b)     the authority prescribed receiving an application on Form VAT 112 or on Form TOT 051 as the case may be  for a change of place of business shall, on approval of the application, remove such registration from the existing registration records.  The registration file and the application shall be transferred to the authority prescribed in whose jurisdiction the proposed new place of business is sought to be established.

                   (c)     The authority prescribed receiving the registration file shall add the details to the records of that authority, and issue a new certificate of VAT registration, with the existing TIN and in respect of a TOT dealer, a new General Registration Number shall be issued wherever necessary;

                   (d)     the change in a place of business and a change in business activities shall not in itself, result in cancellation and fresh registration of a VAT dealer.