Transfer of files requirement: VAT dealer files must be physically moved within three days after address amendment. Once an amendment application is approved and the new address is entered in the Registration Certificate and DVAT software, the Ward VATO must effect physical transfer of the dealer's file to the ward/zone of the new address within three days; the same applies to transfers to Special Zone/KCS. VATO (CRC) must transfer files to the concerned ward VATO immediately after completing new dealer registration in CRC.
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Provisions expressly mentioned in the judgment/order text.
Transfer of files requirement: VAT dealer files must be physically moved within three days after address amendment.
Once an amendment application is approved and the new address is entered in the Registration Certificate and DVAT software, the Ward VATO must effect physical transfer of the dealer's file to the ward/zone of the new address within three days; the same applies to transfers to Special Zone/KCS. VATO (CRC) must transfer files to the concerned ward VATO immediately after completing new dealer registration in CRC.
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