| 15. Information under section 18 and changes in forms of certificate of registration M. VAT RULES | |
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15. Information under section 18 and changes in forms of certificate of registration
(1) Information under section 18 shall be given in writing within sixty days from the date of the occurrence of any of the events mentioned in that section to the registering authority.
(2) While giving any information under sub-rule (1), the certificate of registration held by the dealer and all copies thereof shall also be delivered to the authority to whom the information is given.
(3) Where, after the issue of certificate of registration under rule 9 and copies thereof, if any, obtained by the dealer from the authority issuing the registration certificate, there have been any changes in the Form of certificate of registration, either by way of amendment in the said Form or substitution thereof by a new Form, then within sixty days from such change, the dealer shall deliver the certificate of registration and all copies thereof to the registering authority.
(4) The registering authority, shall, unless the certificate of registration so delivered is not cancelled by it, return the certificate of registration to the dealer, after making therein such amendments as may be necessary in view of the information, or the changes in the said Form or issue a certificate of registration in the new Form.
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