CA Intermediate · Taxation · Registration
Ritu Handicrafts, registered in Delhi, changes the name of its business and its principal place of business address within the same State. Within what time must it apply for amendment of registration particulars after the change occurs?
Ritu Handicrafts must apply for amendment within 15 days of the change in name or address. The registration rules require a registered person to report changes to registration particulars within 15 days, and the 30-day period relates to different situations such as the initial application.
- AWithin 15 days of the changeCorrect
- BWithin 30 days of the change
- CWithin 7 days of the change
- DWithin 60 days of the change
Explanation
A registered person must apply for amendment of registration particulars in the prescribed form within 15 days of the change occurring. The 30-day period applies to other situations such as applying for registration after liability arises, which is why 30 days is incorrect here.
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