S.R.O. 504(I)/2003, dated 7th June, 2003

SROS: S.R.O. 504(I)/2003, dated 7th June, 2003 AMENDMENTS IN THE REGISTRATION, VOLUNTARY REGISTRATION AND DE-REGISTRATION RULES, 1996 Notification No. S.R.O. 504(I)/2003, dated 7th June, 2003:- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 15, 17, 21 and 28 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Registration, Voluntary Registration and De-Registration Rules, 1996, namely:-- In the aforesaid Rules;- (1) in rule(1), in sub-rule(2), clause(c) shall be omitted; (2) in rule 3, for sub-rule(1), the following shall be substituted, namely:-- (l) A person liable to the registered under section 14 of the Act or who opts for voluntary registration shall apply for registration in Form at Annex A` which shall be submitted to the Collector having jurisdiction of the area where his place of business is located: Explanation.--For the purposes of this rule the expression place of business means, (a) in the case of public limited companies, quoted on stock exchange, the…