5. De-registration/Cancellation of Registration

Apply in Form DVAT 09 within 30 days from the day:

• You cease to carry on any activity which entitled you to be registered as a dealer under the DVAT Act;
• Your firm or Association of persons is dissolved:
• You cease to be liable to pay tax under the DVAT Act: or
• Owner of a proprietorship business dies, leaving no successor

After cancellation/de-registration you will have to pay tax on the stock in hand on the date of de-registration as per the DVAT Act, 2004.