(1) An application for a certificate of registration under sub-section (1) of section 5 shall be made in Form I. An application having places of work within the jurisdiction of different prescribed authorities shall make an application for registration separately to each such authority in respect of his place of work, within the jurisdiction of that authority.
[1][Provided that, the applicant may, at his option make a single application to the prescribed authority for his principal place of work. In such case the applicant shall declare other places of work as additional places of work:
Provided further that, an employer already holding more than one certificate of registration may, at this option apply for declaration of one of his place of work as principal place of work and for cancellation of certificates of registration granted for the other places of work, to the prescribed authority, under whose jurisdiction his place of work falls.]
(2) (a) On receipt of an application for registration, the prescribed authority shall grant to the applicant a certificate of registration in Form I-A if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant.
(b) if the prescribed authority finds that the application is not in order or all the particulars necessary for registration have not been furnished, he shall direct the applicant to file a revised application or to furnish such additional information as may considered necessary. After considering the revised https://mahagst.gov.in/en/grant-certificate-registration-1#_edn1 application and the additional information, if any, the prescribed authority shall grant a certificate of registration in Form I- A.
--------------------------------- [1] These provisos were inserted by G.N.F.D. No. PT1218/CR 33 /Taxation-3, dated 9.5.2018.