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 for which
amendment has been made online.

Query is Whether we have to submit hard copy of
documents also for registeration.

If yes, which documents and till what time to file.

AI Summary

Registration under DVAT: electronic amendment generally suffices, but submit DVAT annexures and supporting documents to update director and branch records.
Online amendment suffices for DVAT registration after amalgamation and physical submission is not mandatory; nevertheless, it is advisable to submit DVAT annexures (DVAT 7 and annexures) with photos and details of incoming and retiring directors and the authorized signatory, file DVAT 7 for added items, and attach CST registration certificates for branch additions to facilitate future Form F procurement. The exchange also observes that transfer of business as a whole typically does not attract VAT, by reference to case law.