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of <h1>Dealers Must Notify Commissioner of Major Business Changes Within One Month Under Delhi VAT Act, 2004</h1> Under the Delhi Value Added Tax Act, 2004, registered dealers must notify the Commissioner within one month of significant business changes, such as selling, disposing, discontinuing, or relocating their business, altering business details, or forming partnerships. If a dealer dies, their legal representative must inform the authority. The Commissioner can amend registrations based on received information, with amendments effective from the date of the relevant change. Such amendments do not affect tax liabilities or penalties. Changes in goods sold, firm constitution, trustees, family business structure, or management do not necessitate a new registration, only an amendment.
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