(1) Every employer required to be registered by Section 5 shall apply, in Form PT-I, for registration under the Act to the Incharge of the circle within whose jurisdiction the office of the employer is situated. Such application shall be submitted within seven days of the employer being required to be registered and shall be filed in electronic manner on the official web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified:

Provided that such an application for registration by an employer who has employed persons before the coming into force of these Rules shall be made within a period of thirty days of the coming into force of these Rules.

(2) (a) Every employer shall declare his Permanent Account Number, name as per PAN, mobile number, email address and any other information as required in FORM PT-I on the official website of the Commercial Taxes Department.

(b) The Permanent Account Number shall be validated online by the official website of the Commercial Taxes Department from the database maintained by the Central Board of Direct Taxes.

(c) The mobile number shall be verified through a one-time password sent to the said mobile number, and

(d) The email address declared shall be verified through a separate one time password sent to the said email address.

(e) On successful verification of PAN, mobile number and email address, the applicant shall electronically submit an application in FORM PT-I alongwith documents specified at the official websites of Commercial Taxes Department.

(f) On successful submission of registration application under clause (e), an acknowledgement shall be issued electronically to the applicant.

(3) (a) The application shall be forwarded to the Tax Assessing Authority of the concerned circle, who after verifying that all the column of the application have been properly filled in, shall, within a period of one working day from the date of submission of the application, approve the grant of registration in Form PT-II and a certificate of registration shall be made available to the applicant on the official website of the Commercial Taxes Department.

(b) If the Tax Assessing Authority of the circle fails to take any action, within a period of one working day from the date of submission of the application, the application for grant of registration shall be deemed to have been approved and a certificate of registration in Form PT-II shall be made available to the applicant on the official website of the Commercial Taxes Department.

(c) The certificate specified in clause (a) and (b) of sub-rule (3) shall bear the registration number allotted to the employer and the said registration number shall be the 'Tax Deduction and Collection Account Number,' allotted to the employer under the Income Tax Act, 1961, prefixed by the digits "10" and suffixed by the letter 'R'.

Provided that in case an employer has not been allotted a Tax Deduction and Collection Account Number under the Income Tax Act, 1961, the registration number shall be the Permanent Account Number, allotted to such employer under the Income Tax Act, 1961, prefixed by the digits ''10" and suffixed by the letter 'R'.

(4) The certificate of registration shall be digitally signed and made available on the official website of the Commercial Taxes Department.

Explanation.- For the purposes of these sub-rules, the expression 'employer' shall mean the Company, firm, society, association of person, undivided Hindu family, body corporate, board, Authority, Undertaking or Corporation, as the case may be, which has employed persons liable to pay tax under the Act.