Surrender of vat registration

Cancellation of registration

(1) An application under sub-section (2) of section 22 for cancellation of registration as a
dealer shall be made in Form DVAT-09 within thirty days of the following:-
(a) in cases where a registered dealer has ceased to carry on any activity which would
entitle him to be registered as a dealer under the Act, from the date of cessation of
the activity;
(b) in cases where an incorporated body is closed down or otherwise ceases to exist,
from the date of closure or cessation of existence;
(c) in cases where the owner of a proprietorship business dies leaving no successor to
carry on the business, from the date of death of the owner of the proprietorship
business;
(d) in case of a firm or an association of persons being dissolved, from the date of its
dissolution;
(e) in case a registered dealer has ceased to be liable to pay tax under the Act, from the
date on which he ceased to be so liable.
(2) Every registered dealer who applies for cancellation of his registration shall surrender
with his application the original certificate of registration and all certified copies thereof.
(3) The application shall specify the date from which the dealer desires the cancellation of
registration to take effect:
PROVIDED that unless the Commissioner by notice, in writing, served on the dealer
notifies another date from which registration shall be cancelled, the dealer’s registration shall
cease on the date specified by the dealer.
(4) Where the Commissioner proposes to cancel the registration of a dealer under sub-section
(1) of section 22, the Commissioner shall serve upon the person a notice in Form DVAT-10 in the
manner prescribed in rule 62.
(5) Every registered dealer whose registration is cancelled under sub-section (1) of section 22,
shall deliver to the Commissioner the certificate of registration by the date stated 1
[in Form DVAT-
11:]
PROVIDED that where a dealer has made an objection to the Commissioner under
section 74 against the cancellation of the registration, the dealer may retain the certificate of
registration pending resolution of the objection.
(6) In case of cancellation of registration, the Commissioner shall specify in a notice in Form
DVAT-11 the date from which the cancellation of the registration takes effect. Upon cancellation
of registration, the dealer shall be required to comply with the requirements specified by the
Commissioner either in the notice issued in Form DVAT-11 or by a separate communication to
be served in the manner specified in rule 62.
(7) Notwithstanding the cancellation of registration, all the proceedings pending or to be
initiated shall not abate.