Section 26(6) in The Gujarat Value Added Tax Act, 2003
(6)For the removal of doubts, it is hereby declared that where a registered dealer-(a)effects a change in the name of his business;(b)is a firm and there is a change in the constitution of the firm without dissolution thereof;(c)is a trustee of a trust and there is a change in the trustees thereof;(d)is a Hindu Undivided Family and the business of such family converted into a partnership business with all or any of the co-parceners as partners thereof; or(e)is a firm or a company or a trust or any other set up and change in the management takes place including the change of the director or the Managing Director of the Company;then merely by reason of the circumstances as aforesaid, it shall not be necessary for the dealer to apply for a fresh certificate or registration and on information being furnished in the manner required by this section, the certificate of registration shall be amended.
