Every assessee to whom the second proviso to Section 5 and to whom sub-section (2) of section 6 apply, shall apply, in Form PT-IA, for enrolment under the Act to the Incharge of the Circle within whose jurisdiction the assessee resides. Such application shall be submitted within seven days of the assessee being liable to pay tax under the Act and shall be filed in electronic manner on the official web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified:
Provided that such an application for enrolment by an assessee engaged in any profession, trade, calling or employment before the coming into force of these Rules shall be made within a period of thirty days of the coming into force of these Rules.
(2) (a) Every person who is liable to be enrolled under these Rules, shall declare his Permanent Account Number, name as per PAN, mobile number, email address and any other information as required in FORM PT-IA on the official website of the Commercial Taxes Department.
(b) The Permanent Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.
10 ॢबह�र गजट �[स�ध�रण� 11 जलुाई 2019
(c) The mobile number declared by the applicant shall be verified through a one-time password sent to the said mobile number, and
(d) The email address declared by the applicant shall be verified through a separate one time password sent to the said email address.
(e) On successful verification of PAN, mobile number and email address, the applicant shall electronically submit an application in FORM PT-IA at the official websites of Commercial Taxes Department.
(f) On successful submission of registration application under clause (e), an acknowledgement shall be issued electronically to the applicant.
(3) (a) The application shall be forwarded to the Tax Assessing Authority of the concerned circle, who after verifying that all the column of the application have been properly filled in, shall, within a period of one working day from the date of submission of the application, approve the grant of registration in Form PT-IIA and a certificate of enrolment shall be made available to the applicant on the official website of the Commercial Taxes Department.
(b) If the Tax Assessing Authority of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of enrolment shall be deemed to have been approved and a certificate of enrolment in Form PT-IIA shall be made available to the applicant on the official website of the Commercial Taxes Department.
(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the enrolment number allotted to the assessee and the said enrolment number shall be the 'Permanent Account Number,' allotted to the assessee under the Income Tax Act, 1961, prefixed by the digits "10" and suffixed by the letter 'E'.