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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter V-Registration of dealers.

Body 16. Registration of dealers

(1) Every dealer whose turnover during the twelve months immediately preceding the commencement of this Act exceeds the limits specified in sub-section (1) of Section 4 shall get himself registered in the prescribed manner within thirty days of the commencement of the Act.

(2)(a) Every dealer other than a dealer to whom sub-section (1) applies shall get himself registered within the prescribed period from the date on which his turnover in a year first exceeds the limits prescribed under sub-section (1) of Section 4.

(b) Every dealer being a transferee of a business within the meaning of sub-section (1) of Section 30 shall get himself registered within thirty days from the date of transfer of the business of which he is a transferee.

(c) A dealer who though not liable to pay tax under Section 4 desires to obtain a registration certificate voluntarily may get himself registered under this Act.

(d) Any person intending to establish a business in the State for the manufacture of goods for sale of value exceeding rupees two lac in a year and who is registered in the Industries Department of State Government for establishing an industrial unit in the State or who is issued a licence wherever necessary or has sent a memorandum of information to the Central Government to establish a new industrial undertaking in the State under the provisions of the Industries (Development and Regulation) Act, 1951 (No. 65 of 1951), may, notwithstanding that he is not liable for registration under clause (a), get himself registered under this Act.

(3) Every dealer required to get himself registered under sub-section (1) or clause (a) or clause (b) of sub-section (2), or a dealer who desires to get himself registered under clause (c) of sub-section (2), or a person who desires to get himself registered under clause (d) of sub-section (2) shall make an application supported with an affidavit to the Commissioner in such form and such manner as may be prescribed, giving correct and complete particulars therein.

4 (a) On the day the application for grant of a registration certificate as required by sub-section (1) or sub-section (2) is received, the said authority shall grant the applicant a provisional registration certificate in the prescribed form.

(b) After issue of the provisional registration certificate the Commissioner shall require the applicant to produce before him essential evidence and documents in respect of the particulars given in the application as also the accounts relating to the business for verification. On production of the evidence, documents and accounts, the Commissioner shall verify the particulars given in the application. On being satisfied about the correctness of the particulars, the Commissioner shall issue to the applicant a registration certificate in the prescribed form not later than fifteen days of the date of receipt of the application for grant of a registration certificate.

(c) If on verification of records produced by the applicant, the Commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has mis-represented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the provisional registration certificate issued to the applicant from the date of its issue, not later than fifteen days of the date of receipt of the application.

(5) The registration certificate granted under sub-section (4) shall take effect from -

    (a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration within the period prescribed under clause (a) or specified in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits prescribed under sub-section (1) of Section 4 or the date of transfer of business as the case may be;

    (b) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration after the expiry of the prescribed or specified period, as the case may be, the date on which he applies for registration;

    (c) where a dealer has applied under clause (c) or a person has applied under clause (d) of sub-section (2) for registration, the date of such application and notwithstanding the provisions of Section 4, such dealer or person as the case may be, shall be liable to pay tax under the Act, during the period from the said date of application till his registration certificate remains in force.

(6) Without prejudice to the provisions of sub-section (6) of Section 21, when a dealer has without reasonable cause, failed to get himself registered within the prescribed time as required by sub-section (1) or clause (a) or clause (b) of sub-section (2) the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, a sum not exceeding rupees five hundred.

(7) Every dealer who at the commencement of this Act holds a registration certificate under the provisions of the Act repealed by this Act shall, on such commencement, be deemed to be a dealer registered and holding a registration certificate under this section.

(8) If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of Section 19-

    (a) sells or otherwise disposes off his business or any part or place of his business or effects or comes to know of any other change in the ownership of the business, or

    (b) discontinues his business or changes his place of business or opens a new place of business, or

    (c) changes the name or nature of his business,

    he or if he dies, his legal representative shall within the prescribed time, inform the prescribed authority accordingly.

(9)(a) The Commissioner shall,-

    (i) on application made by a registered dealer for amendment of his registration certificate in pursuance of the provisions of sub-section (8) or otherwise, amend the registration certificate of the dealer or reject the application within 30 days of the date of receipt of such application, after making such enquiry as he deems fit; and

    (ii) on being satisfied that the registration certificate issued to a dealer requires amendment with regard to certain particulars specified therein, amend the registration certificate after giving the dealer an opportunity of being heard.

(b) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of the events specified in sub-section (8), such amendment shall take effect from the date such event has taken place and in all other cases falling under the said sub-clause the amendment shall take effect from the date of application. An amendment made under sub-clause (ii) of clause (a) shall take effect from the date of order for making such amendment.

(10) When,

    (a) a registered dealer discontinues or transfers his business; or

    (b) the liability of a registered dealer to pay tax ceases; or

    (c) a registered dealer has been granted a registration certificate by mistake; or

    (d) a registered dealer is in arrears of tax or penalty or any other sum due under this Act or under the Act repealed by this Act; or

    (e) the Commissioner for reasons to be recorded in writing, is of the opinion that the registration certificate should be cancelled for any other reason;

    the Commissioner may either on his own motion or on the application of the dealer in this behalf cancel the registration certificate but notwithstanding such cancellation the dealer shall be liable to pay tax for the period during which his registration certificate remained in force .

    Provided that where the Commissioner proposes to cancel the registration certificate under this sub-section, he shall give the dealer an opportunity of being heard.

(11) Any dealer whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (10) shall, for the purpose of sub-section (6) of Section 21 be deemed to be a dealer, who has failed to apply for registration, but shall not be liable to pay any penalty under the said sub-section.