REGISTERATION UNDER DVAT

[S.C. WADHWA]

A Manufacturing company named XYZ Ltd. amalgamated
with another company named ABC Pvt. Ltd.. As a result, name of
XYZ Ltd. become XYZ (A Division of ABC Pvt Ltd.).

XYZ Ltd. has a depot in Delhi registered under DVAT.

Query is

Whether such depot is to take fresh registeration
under DVAT or an amendment may be made in
registeration.

Please advise the procedure accordingly.

[YAGAY and SUN]

Dear S C Wadhwa,

You need to get amendment in RC. Please check Section 21 of the DVAT Act read with Rule 15 in this regard.

Regards

YAGAY and SUN

(Manangement and Indirect Tax Consultants)

AI Summary

Registration amendment under DVAT required after corporate amalgamation to update depot registration details.
A depot that becomes part of another company through amalgamation should be dealt with by an amendment in the Registration Certificate (RC) under the DVAT framework rather than by obtaining a fresh registration; the advisory cites the statutory provision governing amendments and the implementing procedural rule as the basis for this course of action.