(1) An application for renewal of registration certificate except voluntary registration shall be made on plain paper within sixty days after the expiry of the period for which it was issued or earlier renewed. A copy of the e-challan as a proof of payment of renewal fees as specified in the second Schedule appended to these rules shall accompany the application for renewal.

Provided that the dealer registered under sub-section (1) of section 18, dealing in goods other than petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and liquor, including foreign liquor, Indian made foreign liquor, Country liquor and beer, whose certificate of registration expires on the 31st day of March, 2017, need not apply for renewal of registration and pay the renewal fees. The certificate of registration already granted to such dealer shall remain valid until it is cancelled:

Provided further that if such dealer has effected payment of the same, then he shall be entitled for refund/adjustment thereof under sub-rule (3) of this rule.

(2) The Appropriate Assessing Authority on receipt of the application shall renew the certificate of registration for a period of three years , making necessary endorsement thereto or issue him a letter stating that the certificate of registration stands renewed for specified period which will form part of the certificate of registration originally issued.

(3) The renewal fees paid in excess, if any, shall be refunded to the dealer concerned by issue of refund voucher in Form VAT- XII. However, before proceeding to refund the said amount to such dealer, the Appropriate Assessing Authority shall first verify if any amount being due by the dealer is left unpaid by him and in such case shall adjust by issue of an order in Form VAT  XVI, the amount to be refunded towards the amount due from the dealer on the date of adjustment. If the amount of refund is less than Rs 100/- no refund voucher shall be issued but the amount shall be adjusted or be considered for being adjusted in subsequent years.