(1) An application for obtaining a certificate of registration under sub-section (1) of section 6 shall be made in Form PSDT-1.
(2) An application for obtaining a certificate of enrolment under sub-section
(2) of section 6 shall be made in Form PSDT-2.
(3) Where an employer or person has more than one place of work within the Section 6 PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2018 State of Punjab, he shall make a single application in respect of all such places, declaring therein one of such places as the principal place of work and others as additional places of work for the purpose of these rules.
(4) An application for registration or enrolment shall be submitted in Form PSDT-1 or PSDT-2, as the case may be, either electronically or through an agency authorised by the Government.
(5) On receipt of application from the employer for registration, a temporary registration number shall be issued immediately either electronically or through an agency authorised by the Government.
(6) The authorized agency shall send the application for registration or enrolment, as the case may be, to the designated officer in whose jurisdiction the principal place of work is situated. In case, the application is filed electronically, it shall be forwarded to the login of the designated officer for processing.
(7) On receipt of an application for registration or enrolment, as the case may be, the designated officer shall, if satisfied that the application is in order and the necessary particulars have been furnished, grant permanent registration number in a certificate of registration or enrolment, as the case may be, in Form PSDT-3 in respect of an application filed under sub-rule (1) and in Form PSDT-4 in respect of an application filed under sub-rule (2).
(8) If the designated officer finds that the application is not in order or that all necessary particulars have not been furnished, he shall direct the applicant to furnish such additional information, as may be considered necessary. After considering the additional information, the designated officer shall grant a certificate of registration or enrolment in Form PSDT-3 or PSDT-4, as the case may be.
(9) If a person is simultaneously engaged in employment of more than one employer, such person shall furnish a certificate to each of his employer in Form PSDT- 5 to the effect that he shall get enrolled under the Act and pay the tax himself or the person shall choose any one employer for the purpose of payment of tax under the Act and furnish this information to other employers and the designated officer in Form PSDT-5.