(1) (a) Application for grant of registration certificate under section 16 shall be made electronically in form 10 to registering authority.

Provided that, if the dealer is eligible for composition under subsection (2) of section-10, application for grant of registration certificate shall be made in form 10-B, which may be made electronically.

A copy of form-10, shall be submitted to the registering authority for verification, which shall be-

(b) A dealer who desires to obtain registration certificate voluntarily under clause (c) of sub-section (2) of section 16 or a person, an intending manufacturer who desires to obtain registration certificate under clause (d) of sub section (2) of section 16 may make an application in form 10 in the manner laid down in clause (a) to the registering authority.

(2) The commissioner may, on an application made by a dealer having more than one place of business in the state and on being satisfied about the genuineness of the grounds put forth in the application, grant him permission in writing to apply to the registering authority for grant of registration certificate separately for each place of business .

Provided that for the purpose of determining the liability of such dealer for payment of tax under the Act his turnover in respect of all the places of business in the State shall be taken into consideration.

(3) An application for grant of registration certificate under section 18 shall be made in form 14 to the registering authority and shall be signed and verified in the manner laid down in clauses (i) and (ii) of sub rule (1).