(1) The first point in the series of sales shall mean the first sale by a registered dealer in the State or such point in the series of sales as may be notified by the State Government.
(2) The last point in the series of sales shall be the sale in such series by a registered dealer to a consumer or to an unregistered dealer or to a registered dealer for purposes other than resale within the State or to a registered dealer who has opted for payment of tax under subsection (2) of section 3 or section 5 of the Act.
(3) The multiple point in the series of sales shall mean the sale in such series in the State by every registered dealer.
(4) The tax leviable under section 4 of the Act shall be at multiple points in the series of sales, unless otherwise specifically directed by the State Government by a notification.
(5) Notwithstanding anything contained in sub-rule (1) to (4), different points in the series of sales for registered dealer or class of registered dealers, may be notified by the State Government.
CHAPTER IV REGISTRATION 1 [12. Application for Registration. - (1) An application for grant of registration under section 11 of the Act shall be submitted by a dealer, -
(a) within thirty days from the day on which he becomes liable to pay tax under subsection (1) or (5) of section 3 of the Act; or
(b) within thirty days from the day on which an order or intimation for the execution of a works contract is received by a works contractor and his turnover of the goods involved in the execution of such contract is likely to exceed the limits laid down in section 3 of the Act.
However, an application for grant of registration under section 12 of the Act shall be submitted by a dealer at any time.
(2) An application for grant of registration under the Act shall be submitted in Form VAT-01 completed in all respect, to the authority competent to grant registration electronically through the official website of the department in the manner as provided therein. If details regarding Permanent Account Number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number/Mobile 1 Subs. by Rajasthan Value Added (Amendment) Rules, 2016 (S.No. 3466 dt. 18.01.2016) w.e.f. 01.02.2016.
7 Number and E-mail ID are not furnished in Form VAT-01, it shall be deemed that application for grant of registration is not complete in all respect.
(3) Application in Form VAT-01 shall be digitally signed by the, -
(a) proprietor, in case of Proprietorship concern;
(b) Managing Partner, in case of Partnership firm or Limited Liability Partnership firm;
(c) Managing Director/Director or authorized signatory, in case of a Company;
(d) karta, in case of Hindu Undivided Family; or
(e) authorized signatory, in all other cases.
Provided that where the applicant dealer fails to digitally sign Form VAT-01, he may apply for grant of registration by submitting the application in Form VAT-01 electronically through the official website of the department in the manner as provided therein and generating the acknowledgement through the official website of the department. He shall attest the acknowledgement so generated by affixing his signature on it, and submit the duly signed acknowledgement within fifteen days of submission of online application to the authority competent to grant registration.
(ii) The applicant dealer shall submit the scanned copy of self attested following documents along with Vat-01: -
(a) copy of permanent account number (PAN) allotted by the Income Tax Department;
(b) copy of partnership deed, memorandum and articles of association of a company, deed of trust, registration and memorandum of association of society, as applicable;
(c) copy of resolution passed by Board of Directors, in case of a company and of governing body, in case of other entities, for authorization of a person to file the application for registration;
(d) copy of rent deed or rent receipt or electricity bill or telephone bill or water bill or own property documents, in support of address proof; and
(e) duly cancelled blank cheque; and
(f) latest passport size photo of, -
(i) proprietor, in case of Proprietorship concern;
(ii) every Partner, in case of Partnership firm or limited liability partnership firm, however, if there are more than ten partners, the photos of ten parteners including managing partener(s), if any shall be submitted;
(iii) Managing Director/Director or authorized signatory, in case of a Company;
(iv) karta, in case of Hindu Undivided Family; or
(v) authorized signatory, in all other cases.
(g) the applicant dealer, if required, may submit declaration of business manager in such form and in such manner as prescribed in rule 13;
(h) the applicant dealer shall furnish the security as required to be furnished as per section 15 of the Act in such form and in such manner as prescribed in rule 77;and
(i) copy of Unique Aadhaar ID Number issued by the Unique Identification Authority of India, of the proprietor in case of proprietorship concern and the authorized signatory in all other cases, if issued to him.”].