(1) The application for registration in Form-VAT-VIA may be submitted by a Carrier of goods or Courier agent or any other person in-charge of the goods electronically, through the official web-site of the Department to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer in-charge of the district where he has a place of business hereinafter referred to as, "Assessing Authority" :

Provided that the Carrier of goods or Courier agent or any other person in-charge, who has filed an online application under this sub-rule, shall submit hard copy thereof within 10 working days from the date of submission of online application to the concerned Assessing Authority for registration in Form-VAT VI-B.

(2)The security required to be furnished under section 35 for registration shall be in the following forms, namely :-

(a) personal bond with two solvent sureties of Rs. 50,000 (fifty thousand) each executed in Form VAT-III on a non-judicial paper of the appropriate value.

OR

(b) a fixed deposit receipt of Rupees one lakh duly pledged in the name of Assistant Excise and Taxation Commissioner or Excise and Taxation Officer in-charge of the district concerned.

(3) Where the security furnished by a person is in the form of a surety bond and the surety becomes insolvent or is otherwise incapacitated or dies or withdraws, the person shall, within fifteen days of the occurrence of any of these events, inform the authority granting the registration, and shall, within thirty days of such occurrence, furnish a fresh security.

(4) The request for registration shall be approved within 24 hours of the submission of the online application and hard copy of the Registration Certificate in Form VAT-VI-B may be collected by the applicant on any working day thereafter.

The Assessing Authority shall conduct the necessary inquiry/verification as it may consider necessary after receipt of the hard copy of the documents. In case any discrepancy is noticed, the Assessing Authority shall direct him to rectify the same within 10 working days failing which the Registration Certificate shall be liable for suspension or cancellation under the Himachal Pradesh Value Added Tax Act, 2005 and rules made thereunder. The Registration Certificate shall be valid from the date of receipt of application or from the date of commencement of liability to pay tax i.e. from the date on which the entry of goods has been caused into the local area, whichever is earlier.

(5) The Registration Certificate shall specify the following, amongst other particulars :-

(a) the location of the business and any other branch of the business;

(b) the nature/style of the business; and

(c) the tax or the return period.

(6) The Registration Certificate shall be kept and displayed at the principal place of business and its attested copy shall be kept and displayed at each of the additional places of business to which it relates.

(7) A duplicate copy of Registration Certificate may be issued in case the original Registration Certificate has been lost, destroyed, defaced or mutilated.