16. Amendment and cancellation of registration certificate

(1) The authority competent to grant registration or the authorized officer, on receipt of an application in Form VAT-05 filed within the time provided in sub-section (1) of section 16 by the dealer for amendment in certificate of registration, shall after due enquiry, amend the certificate of registration and issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in rule 14  within thirty days of receipt of such application and where such application is not disposed of within the said period, the same shall be deemed to have been accepted.

(2) Where the dealer wishes to open branch(es), he shall apply in Form VAT-06 for issue of a branch certificate of registration to the authority competent to grant registration or the authorized officer. The authority competent to grant registration or the authorized officer shall issue him an amended certificate of registration in Form VAT-03 in the manner as prescribed in rule 14.

(3) Where a dealer to whom e-Registration has been granted under rule 14(1A), and such dealer fails to furnish all the documents required in sub-rule (3) of rule 12A within three working days from the end of the day of submission of application in Form VAT-01A, the Registration Certificate issued to such dealer, may be cancelled by the assessing authority or the authority competent to grant registration from such date as he may deem appropriate, after affording such dealer an opportunity of being heard and after recording reasons in writing to do so.