Sales Tax Rules, 2006

CHAPTER-I

REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

Sales Tax Rules, 2006 CHAPTER-I REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION From: 2025-01-01 - To: 0000-00-00 1[8. Transfer of registration.- (1) The Board may, in accordance with clauses (a), (b) and (c) of sub-rule (1) of rule 5 or otherwise, by an order, transfer the registration of a registered person from the jurisdiction of one LTU or RTO to another. (2) On transfer of registration,- (a) all the records and responsibilities relating to such registered person shall be transferred to the LTU or RTO, in whose jurisdiction the registration has been so transferred; (b) notwithstanding the actions already taken, being taken or otherwise pending immediately before the transfer in respect of such registered person under any of the provisions of the Act or the rules made thereunder in the LTU or RTO from where his registration has been transferred, the LTU or RTO, in whose jurisdiction the registration is so transferred shall exercise the jurisdiction over such person in the manner as if it always had such jurisdiction. (3) In case of transfer of registration under sub-rule (1), the Board shall issue intimation letter to the registered person along with copy to concerned LTU or RTO. (4) In case a registered person intends to shift his business activity from the jurisdiction of one LTU or RTO to another, or he has any other valid reason for such transfer, he shall apply to the Board for transfer of his registration along with Form STR-I. The Board shall follow the procedure as provided under sub-rules (2) and (3).] __________________________________________________________ 1-Rule 8 substituted by Notification No. SRO 494(I)/2015, dated June 30, 2015. Rule 8–Substitution.– Before substitution by SRO 494(I)/2015, Rule 8 read as follows:– 8. Transfer of Registration.– (1) The CRO may, 1[in accordance with clauses (a), (b) and (c) of sub-rule (1) of rule 5], by an order, transfer the 2[territorial] registration of a registered person from the jurisdiction of one 3[LTU or RTO to another]. (2) On transfer of registration,– (a) all the records and responsibilities relating to such registered person shall be transferred to the 4[] LTU or RTO, in whose…