(1) Every dealer, who held a certificate of registration under the Act of 1973 before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall cease to be a dealer registered under the Act from the next day following the expiry of the said period.

(2) Every dealer, whose application for registration under the Act of 1973 was pending for decision before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall be deemed to have failed to apply for registration under the Act.

(2A) Notwithstanding the limitation prescribed for making application in Form VAT-A2 under sub-rules (1) and (2), an application in Form VAT-A2 shall be entertained upto 24th October, 2003, subject to the payment of late fee of one thousand rupees along with the application.

(3) Application in Form VAT-A2 furnished under sub-rule (1) or sub-rule (2) shall be signed (i) in the case of a proprietorship by the proprietor, (ii) in the case of a partnership by all the partners, (iii) in the case of an HUF by the Karta, (iv) in the case of a society by the chairman, secretary or an officer of the society managing the business, (v) in the case of a company by the chairman, managing director, a director or a principal officer of the company managing the business, (vi) in the case of a Government Department by the Head of the Department or any other officer duly authorised in writing by him, and (vii) in the case of an association of persons or a club by a person managing the affairs of the association or the club duly authorised by the members in this behalf.

(4) Where the assessing authority is satisfied, if necessary after making an enquiry, that the information furnished to him in application in Form VAT-A2 is complete and correct and that the dealer is genuine, he shall issue to the dealer a certificate of registration under the Act in Form VAT-G1 which shall be valid from the appointed day and where the assessing authority finds otherwise after affording a reasonable opportunity of being heard to the applicant, he shall by order in writing specifying reason(s) therefor reject the application. The order of rejection shall take effect, in case of a dealer who held certificate of registration under the Act of 1973 from the date of the order, and in other cases from the appointed day without prejudice to the decision that may be taken on his application under the Act of 1973.

(5) An application for registration under sub-section (2) of section 11 shall be made by the dealer to the appropriate assessing authority in Form VAT-A1 within a period of fifteen days from his becoming liable to pay tax under the Act, and he shall append the following documents to the application VAT A-1 or any other document / identification mark as directed by the Commissioner;

(i) proof of deposit of five hundred rupees in the appropriate Government treasury on account of registration fee;

(ii) Latest passport size photo(s) and identity proof of (a) proprietor in case of proprietorship, (b) all the partners, in case of partnership firm, (c) Karta, in case of an Hindu Undivided Family, (d) Chairman, Secretary or an officer of the Society managing the business, in case of a Society, (e) Chairman, Managing Director, a Director or Principal Officer of the Company managing the business, in case of a Company, (f) Head of the Department or any other officer duly authorized in writing by him, in case of Government Department; and (g) a person managing the affairs of the Association of persons or Club duly authorized by the members of the Association of persons or the Club Identity proof shall consist of existing voter ID card or passport or ration card with photographs or driving license or bank passbook with photo or any other document issued by the Government having photo ID;

(iii) Photo of the front of the business premises which also depicts parts of the business premises on left and right sides to ascertain its proper location (photo should be signed by the applicant);

(iv) Latest passport size photo(s) of the person(s) standing surety for the applicant, duly attested by a Gazetted Officer / Notary Public / Bank Manager;

(v) Attested copy of Permanent Account Number issued by Income Tax Department of the business entity for which registration is applied for;

(vi) Attested copy of Rent Deed of the business premises, if the same is taken on rent or attested copy of the title deed, if the business premises is self-owned by the proprietor / Hindu Undivided Family / firm / Company / Association of Persons etc.

(6) In case any deficiency is noticed by the assessing authority, he shall issue a notice to the applicant within five days from the receipt of the application to remove the deficiency within a further period of five days. In case the applicant fails to remove the deficiency within the stipulated period, the application shall be liable to be rejected.

(7) When the appropriate assessing authority, after making such enquiry as he may think necessary, is satisfied that the applicant is a bonafide dealer, and has correctly given the requisite information that he has deposited the registration fee in full in the Government treasury, he shall furnish the security if demanded under section 12 and that the application is in order, he shall within fifteen days of the date of receipt of application register the dealer and shall issue to him a certificate of registration in Form VAT-G1 which shall be valid from the date of receipt of the application for registration by the assessing authority or from the date of commencement of the liability to pay tax whichever is later.

(8) Every certificate of registration shall bear a unique number to be known as TIN (taxpayers identification number).

(9) The name of every dealer to whom a registration certificate has been issued under this rule or rule 12 shall be entered along with other particulars of his business in a register in Form VAT-G2.

(10) The appropriate assessing authority shall issue to the registered dealer an attested copy of the registration certificate for every branch enumerated therein.

(11) A registered dealer may, on application, obtain from the appropriate Assessing Authority on deposit of a fee of fifty rupees in the appropriate Government Treasury or with a court fee stamp worth fifty rupees, duly affixed thereon, a duplicate copy of the registration certificate which had been issued to him and which may have been lost, destroyed or defaced.

(12) The certificates of registration shall be displayed prominently at the place of business and at each branch to which it relates.