Section 21(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)A registered dealer shall inform, the Commissioner in the prescribed manner, within one month, if he -(a)sells or otherwise disposes of his business or any part of his business or any place of business, or effects, or comes to know of, any other change in the ownership of the business; or(b)discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month; or(c)changes the name, style, constitution or nature of his business; or(d)enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in his business.
