(1) Every dealer, who held a certificate of registration under the Act of 1973 before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall cease to be a dealer registered under the Act from the next day following the expiry of the said period.
(2) Every dealer, whose application for registration under the Act of 1973 was pending for decision before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall be deemed to have failed to apply for registration under the Act.
(3) Application in Form VAT-A2 furnished under sub-rule (1) or sub-rule (2) shall be signed (i) in the case of a proprietorship by the proprietor, (ii) in the case of a partnership by all the partners, (iii) in the case of an HUF by the Karta, (iv) in the case of a society by the chairman, secretary or an officer of the society managing the business, (v) in the case of a company by the chairman, managing director, a director or a principal officer of the company managing the business, (vi) in the case of a Government Department by the Head of the Department or any other officer duly authorised in writing by him, and (vii) in the case of an association of persons or a club by a person managing the affairs of the association or the club duly authorised by the members in this behalf.
(4) Where the assessing authority is satisfied, if necessary after making an enquiry, that the information furnished to him in application in Form VAT-A2 is complete and correct and that the dealer is genuine, he shall issue to the dealer a certificate of registration under the Act in Form VAT-G1 which shall be valid from the appointed day and where the assessing authority finds otherwise after affording a reasonable opportunity of being heard to the applicant, he shall by order in writing specifying reason(s) therefor reject the application. The order of rejection shall take effect, in case of a dealer who held certificate of registration under the Act of 1973 from the date of the order, and in other cases from the appointed day without prejudice to the decision that may be taken on his application under the Act of 1973.
(5) An application for registration under sub-section (2) of section 11 shall be made by the dealer to the appropriate assessing authority in Form VAT-A1 along with deposit of one hundred rupees in the appropriate Government treasury or the Court fee worth one hundred rupees duly affixed thereon on account of registration fee, within a period of fifteen days from his becoming liable to pay tax under the Act. The application shall be signed by the same person(s) as specified in sub-rule (3) in case of an application in Form VAT-A2.
Taxable Quantum.
section 3.
Procedure for registration.
sections 11 and
12.
7
(6) If the appropriate assessing authority finds that the application is not in order or the particulars contained in the application are not correct and complete or the applicant is not a bonafide dealer or has not complied with any direction given to him by it within the specified time, he may reject the application after giving the dealer an opportunity of being heard.
(7) When the appropriate assessing authority, after making such enquiry as he may think necessary, is satisfied that the applicant is a bonafide dealer and has correctly given the requisite information, that he has deposited the registration fee in full into the appropriate Government treasury, that he has furnished the security if demanded under section 12 and that the application is in order, he shall register the dealer and shall issue to him a certificate of registration in Form VAT-G1 which shall be valid from the date of receipt of the application for registration by the assessing authority or from the date of commencement of the liability to pay tax whichever is later.
(8) Every certificate of registration shall bear a unique number to be known as TIN (taxpayer’s identification number).
(9) The name of every dealer to whom a registration certificate has been issued under this rule or rule 12 shall be entered along with other particulars of his business in a register in Form VAT-G2.
(10) The appropriate assessing authority shall issue to the registered dealer an attested copy of the registration certificate for every branch enumerated therein.
(11) A registered dealer may, on application, obtain from the appropriate Assessing Authority on deposit of a fee of fifty rupees in the appropriate Government Treasury or with a court fee stamp worth fifty rupees, duly affixed thereon, a duplicate copy of the registration certificate which had been issued to him and which may have been lost, destroyed or defaced.
(12) The certificates of registration shall be displayed prominently at the place of business and at each branch to which it relates.
12. Any dealer who is not liable to pay tax under the Act but who does not deal exclusively in exempted goods, may apply for and be issued with a registration certificate under the provisions of rule 11.
13. The information required to be furnished under section 13 by a dealer, or by legal heir of a dealer on his death, shall be furnished to the appropriate assessing authority within thirty days of the arising of the contingency necessitating the furnishing of the information and shall be accompanied with the certificate of registration in case it is required to be amended. On receipt of the information the assessing authority shall, if so required, amend the certificate of registration and other relevant records after making such enquiry as he may consider necessary. The amendment made shall, unless ordered otherwise by the assessing authority, take effect from the date of receipt of the information.