QuestionWhat is Deemed Registration?
Simple AnswerAll VAT dealers registered in the municipal corporation are considered as deemed registered for LBT. The address on VAT certificate is important for considering whether the dealer is deemed registered or not. Even if main address in the certificate does not fall within the City (LBT Area) Limits, check if the additional place of business listed in VAT certificate falls or not. Thus if any address in the VAT certificate falls within the corporation limits the delar shall be considered to be deemed registered.
Technical AnswerThis provision is governed by Rule 9(3) of LBT Rules, 2010
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