Dear Nirav,
As per the provisions of the G.VAT Act & Rules, you have to follow the following procedure.
(1) If your present and new business addresses District Jurisdiction is different, than you have to apply for cancellation of Old Jurisdiction RC numbers within 30 days from the date of such change of place of business.
(2) You have to surrender your old place of business RC numbers / Cretificates / Forms and get cancelled with the authority from the date of change of place of business, and
(3) You have to submit a fresh RC numbers application at new place of business addresses Jurisdictional Officer. He will issue you a new RC without entring any condition of Minimum TO / or / Voluntary RC deposit. Your Security in form of NSC or BG can also be transfer from old RC Jurisdicitonal Officer to New Jurisdictional Officer. You have to also not required to be submit new / fresh Security.
(4) If your old and new business addresses, District Jurisdiction is same, than you have to only apply to the Jurisdictional Officer reg. your change of business place. Such intimation should required to be done within 30 days form the date such change.
(5) For your refrence, pl. find attach PC issued by the CCT, Gujarat on Dt. 17.07.2006.
