(i) Every dealer, who held a valid certificate of registration under the Repealed Act, and whose liability to pay tax continues under the Repealed Act as well as under the Act, shall furnish particulars of the business, in Form JVAT 100 including information as contained in Annexure-I, II & III; along with two copies of recent passport size photographs, to the Registering Authority, within two months of coming into force of these rules without any fee, and within a further period of thirty days, with a late fee of one 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 (s).
Provided the Joint Commissioner of Commercial Taxes (administration), on application may condone the delay by a further period of one hundred eighty days with a late fee of Rs. 200/-.
Provided further any registered dealer who is continued to be so liable to pay tax under the repealed Act and is also liable to pay tax under this Act and not applied for registration in JVAT 100, shall be treated to be unregistered dealer for the purpose of this Act and the provision of section 38 shall apply to such dealer(s).
Provided further that all such dealers registered under the repealed Act and a Taxpayer's Identification Number allotted to them, and who could not file application for registration in Form JVAT 100, and who continue to file returns and continue to pay tax under the Act, may file Application for registration in Form JVAT 100 within twelve months with a penalty of rupees one thousand along with an affidavit certifying that they were regularly filing the returns and paying the tax payable under the Act.
(ii) Every dealer, whose application for registration under the Repealed Act, was pending for decision before its Repeal, shall furnish particulars of his business, in Form JVAT 100 along with two copies of his recent passport size photographs, to the Registering 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 fifty rupees, failing which, he shall be deemed to have failed to apply for registration under the Act.
(iii) Such applications shall be signed, as the applicant, by the proprietor of the business; or in the case of a firm, by the partner authorised to act on behalf of the firm; or in the case of the business of an undivided Hindu family, by the Karta of the family; or in the case of a company incorporated under the Indian Companies Act, 1956 (1 of 1956) or a Corporation constituted under any law, by the Principal Officer or the Chief Executive Officer thereof; or in the case of a society, club or association of persons or a Department of Government or local authority, by the Principal Executive officer, or officer-in-charge thereof.
(iv) Where the Registering Authority is satisfied, if necessary after making an enquiry, that the information furnished to him in application in Form JVAT 100 including the information as contained in Annexure-I, II & III; 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 JVAT 106 within fifteen days and grant him a registration number, which shall bear a unique number, to be known as "Taxpayer's Identification Number" or "TIN", which shall be valid from the Appointed Day, and where the Registering Authority finds otherwise, after giving a reasonable opportunity of being heard to the applicant, he shall by order in writing specifying reason(s) thereof, reject the application. The order of rejection shall take effect, in case of a dealer, who held certificate of registration under the Repealed Act, 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 Repealed Act.
The prescribed authority shall issue a registration certificate in Form JVAT 106 within five days of filing of such application in Form JVAT 100, which has been filed in terms of second proviso of sub-section (1) of Section 95.
(v) An application for registration under sub-section (2) of Section 25, and sub-section (1) of Section 26, shall be made in Form 'JCRF' (Jharkhand Common Registration Form), including the information, as contained in Annexure I, II, III & IV annexed to Form JCRF, to the Registering Authority, in whose area the principal place of the business of the dealer is located, along with two copies of his recent passport size photographs and shall also furnish such photographs once in every five years. The Registering Authority shall issue a receipt for the application of registration.
Provided the dealer shall annex an affidavit, certifying that the contents of the application in Form JCRF, are true and correct.
Explanation I - Such application for registration in Form JCRF, may by option be filed by such dealers, who are proprietorship and whose turnover is likely to be within twenty five lakhs a year.
Explanation II - Notwithstanding anything contained in Explanation I and subject to Rule 3A, every dealer shall file application for registration electronically.
(vi) Such an application shall be presented by a dealer within thirty days from the date of his becoming liable for payment of tax under the Act and shall be-
(a) Digitally Signed, as the applicant, by the proprietor of the business; or in the case of a firm, by the partner authorised to act on behalf of the firm; or in the case of the business of an undivided Hindu family, by the Karta or in the case of a company incorporated under the Indian Companies Act, 1956 (1 of 1956) or a Corporation constituted under any law, by the Principal Officer or the Chief Executive Officer thereof; or in the case of a society, club or association of persons or a Department of Government or local authority, by the Principal Executive Officer, or officer-in-charge thereof or Declared Business Manager, and
Provided that the Commissioner may relax the provision of obtaining digital signature electronically for a particular period.
(b) Verified in the manner prescribed in the said Form.
(c) Where the Registering Authority is satisfied, that the information furnished to him in application in Form JCRF is complete, true and correct, and that the dealer is genuine, he shall subject to Rule 5, issue to the dealer a Registration Certificate in Form JVAT 106 within one day from the date of filing of such application, and allot him a registration number which shall bear a unique number, to be known as "Taxpayer's Identification Number" or "TIN".
(d) The facilities of issuance of SUGAMS P, G and B to newly registered dealer will be available to the extent of amount of security bond furnished and equal to the amount of tax involved in transactions made through SUGAMS. If further issuance of SUGAMS is required, the dealer shall be required to furnish additional security bond and to deposit additional tax as required.
The Registering Authority thereafter may conduct an enquiry within thirty days from the date of issue of such registration certificate, and if upon enquiry anything otherwise than the application in Form JCRF along with the annexure and security furnished thereof are found, the registering authority subject to subrule (vii) of this Rule, may revoke or cancel such Registration Certificate.
Provided that where the Registering Authority is satisfied that the information furnished to him in application in Form JCRF is complete, true and correct and the dealer deals with non sensitive goods as identified by the Department from time to time, he shall subject to Rule 5, issue to the dealer a registration certificate in Form JVAT 106 within one day from the date of filing of such application and allot him a registration number which shall bear a unique number to be known as Taxpayer's Identification Number or TIN.
(vii) Where the Registering Authority is not satisfied with the information furnished by the applicant and has reasons to believe that the applicant does not meet the requirements for registration as dealer, he shall provide an opportunity specifying the reasons for refusal before passing any order for refusal to issue registration certificate.
(viii) The Registering Authority shall enter the name and style of the business, the date of commencement of liability and the name and address of the applicant; and
(ix) The full information contained in the application for registration mentioned in sub rule (v) shall be entered in the computer/register within four days of the receipt of such application.
(x)(a) Notwithstanding anything contained in sub-rule (i), (ii) & (v), in case of such dealers, who have more places or additional places or branches, of business than one, situated in different circles in the state, or in the case of a dealer having no fixed place of business in the state, and who sells goods, either directly or through his agents or salesmen or otherwise in his behalf, shall apply for consolidated registration for the purpose of the Act, in one circle in the state where his principal place of business is situated. Such dealer shall apply in Form JCRF before the In-charge of the respective circle in which he intends to be consolidated registered within thirty days of becoming liable to pay tax under the Act. The In-charge of the circle after his due verification and recommendation shall forward such application to the Commissioner within thirty days, and the Commissioner or the Officer authorized in this behalf, on being satisfied shall dispose of such application and grant permission to get himself registered in the Circle as specified in his application. The provisions of the Act and these Rules shall apply accordingly.
Provided every such dealer, who held a valid consolidated certificate of registration or consolidated assessment/return permission, under the Repealed Act, and whose liability to pay tax continues under the Repealed Act, as well as under the Act who opts for consolidated registration for the purpose of the Act, in one circle in the state, shall apply under this sub-rule, after declaring his principal place of business thereof, and shall apply before the Commissioner in Form JVAT 100.
Provided further such dealer(s) shall annex the statement of dispatches to each of his branch(s) or additional place(s) of business and shall also annex the sale turnover, at the time of filing returns as required under sub-rule (2) of Rule 14, as carried out by each of such branch(s) or the additional place(s) of business.
Explanation- The principal place of business for this rule shall mean and include the place of business from where the dealer carries out his main activities of business and keeps his regular books of accounts.
(b) The Commissioner or the Officer specially authorized in this behalf, on a request made for such permission may give a hearing to the dealer before passing any order under the rules.
(c) Nothing in such order passed in sub-rule shall be deemed to divest the prescribed authorities of the circle or sub-circle, in which the dealer sales goods of their powers and function conferred upon under section 70 of the Act, in respect of such dealer.
(d) Notwithstanding anything contain in Rule 7, any existing registered dealer: intending to open a branch / unit / additional place of business, located in any other circle(s), he shall file an application in Form JCAF (Jharkhand Common Amendment Form) along with his registration certificate in JVAT 106 to the registering authority where he is registered and the registering authority after his due verification and recommendation, shall forward such application to the Commissioner for a consolidated registration under this subrule.
(xi) In case a registered dealer appoints a Business Manager, he shall declare the name of his Business Manager in annexure IV of JCRF, along with two Passport size photographs of such Business Manager. In case of a dealer already registered under the Act and who has not declared the name of his Business Manager shall submit such declaration in Annexure IV of JCRF separately.
(xii) Such declaration shall be signed by :-
a. Proprietor, in case of Proprietorship concern
b. Managing Partner, in case of Partnership firm and where there is no Managing Partner, by any other Partner
c. Managing Director or authorized signatory, in case of a Company
d. Karta, in case of Hindu Undivided Family
e. Authorised Signatory, in all other cases.
(xiii) In case of a change of Business Manager, such Dealer shall inform the Prescribed Authorities within fifteen days from the date of such change and shall file a new declaration in Annexure IV of JCRF after exercising the option in JCAF for such change.
(xiv) The Business Manager declared shall be deemed to be authorised to submit all types of applications and returns, receive notice and other documents under this Act, and all acts done by the Business Manager in business shall be deemed to be done by the dealer and the dealer shall be responsible for all acts, done by his Business Manager in the course of business.
(xv) In the circumstances if the prescribed authority is not satisfied in respect to the application for registration in Form JCRF or for consolidated registration; he shall issue a notice to this effect in form JVAT 302.
(xvi) Omitted w.e.f. 22-10-14.