Cancellation of VAT registration: procedural filing, supporting documents, and tax adjustment for closing stock obligations.

Application for cancellation under the Delhi Value Added Tax Act, 2004 is made via Form DVAT 09 which requires the registration certificate, proof supporting the cancellation ground, the tax return for the relevant period, and a separate application if Central Sales Tax registration exists. Part A records dealer details, reason and effective date of cancellation, turnover accounting basis and the amount payable for goods held, with payment particulars. Part B provides an itemised closing stock schedule to calculate tax on stock, and both parts require a signed verification by an authorised signatory.

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