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    <title>REGISTERATION UNDER DVAT</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>VAT / Sales Tax</law>
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