Section 21(7) in The Gujarat Value Added Tax Act, 2003
(7)Where-(a)any business in respect of which a certificate of registration has been issued under this section, has been discontinued or, transferred, or(b)total turnover and taxable turnover of a dealer during the preceding year has not exceeded the thresholds of turnover specified in sub-section (1) of section 3,-and the dealer applies in the prescribed manner for cancellation of his registration, the prescribed authority shall cancel the registration with effect from such date as it may fix in accordance with the rules.[[(7A). Where the dealer changes the place of his business situated in the jurisdiction of one authority to a different place falling under the jurisdiction of another authority, such dealer shall apply for cancellation of registration to that authority which has granted the registration and shall simultaneously apply for registration to another authority within whose jurisdiction the changed place of business is situated.] [Sub-section 7A was inserted by Gujarat Act, 6 of 2006, Section 14]]
