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. Whether amendment can be made online because we have not seen anywhere in Form DVAT-07 to mention the details of New Pan No. as in our case same is changed.

Please mention whether amendment can be made online or it has to be done manually or have to take fresh registeration.

AI Summary

XYZ Ltd.'s Depot Can Amend Existing DVAT Registration Post-Merger with ABC, New Registration Unnecessary A manufacturing company, XYZ Ltd., merged with ABC Pvt. Ltd., resulting in XYZ Ltd. becoming a division of ABC Pvt. Ltd. XYZ Ltd. has a depot in Delhi registered under the Delhi Value Added Tax (DVAT). The query raised concerns whether the depot requires a fresh DVAT registration or if an amendment to the existing registration is sufficient. The response from a tax consultant advised that the registration certificate can be amended under the DVAT Act and provided guidance on the relevant sections and rules for online amendment.