(1) Every dealer who is required by sub-section (1) of section 21 to possess a certificate of registration or any dealer who intends to apply under sub-section (1) of section 22 for a certificate of registration, shall make an application in Form 101 along with the Forms appended to Form 101, uploading on the website alongwith the scanned copies of Form 101 alongwith the Forms appended to Form 101 duly signed and scanned copies of the following documents:-

(a) any one of the following documents for identification possessed by the proprietor, anyone of the directors of company, anyone of the partners of the partnership firm or anyone of the members of HUF and others,-

(i) PAN Card

(ii) Passport

(iii) Identity card issued by the Election Commission of India

(iv) Driving License

(v) Unique Identification Card

(b) any one of the following documents for residential proof possessed by the proprietor, anyone of the directors of company, anyone of the partners of the partnership firm or anyone of the members of HUF and others,-

(i) Passport

(ii) Identity card issued by the Election Commission of India

(iii) Driving License

(iv) Unique Identification Card

(v) Last paid Electricity bill (in the name of applicant or his parents or spouse,

(vi) Last paid Telephone bill (in the name of applicant or his parents or spouse,

(c) any one of the following documents for proof of place of business in the name of applicant, his parents or spouse,-

(i) property card or property tax bill of last year,

(ii) copy of index-2 issued by the Sub-Registrar of stamp duties,

(iii) agreement or lease deed duly executed in case of the rented premises (copy of property card or property tax bill of last year or copy of latest index-2 issued by the SubRegistrar of Stamp Duties received by the owner of the rented premises shall be attached.),

(iv) certificate issued by the local authority in respect of shops and establishment,

(d) following documents :-

(i) certificate issued by the registrar of companies and Articles of Association in case of a company;

(ii) Partnership deed in case of partnership firm or HUF.

(iii) Copy of DIN (Director Identification Number) obtained from the registrar of companies in case of private or public limited company.

(2) A dealer who becomes liable to pay tax under section 3 shall submit an application for registration within thirty days of the relevant date of effect applicable to him as per sub-section (3) of section 3:

Provided that a dealer registered under any of the earlier laws who is deemed to have been registered under section 23 shall not be required to submit an application under this sub-rule.

(3) A dealer having -

(a) one place of business shall make an application for registration to the registering authority within whose jurisdiction his place of business is situated;

(b) more than one place of business shall make an application to the registering authority in whose jurisdiction his chief place of business is situated.

(4) An application for registration shall be made, verified and signed in the case of a business carried on by -

(a) an individual, by the proprietor,

(b) a firm, by a partner thereof,

(c) a Hindu Undivided Family, by the karta,

(d) a body corporate (including a company, co-operative society, corporation or the local authority) by director, manager, secretary or the principal officer thereof,

(e) a Government Department, by a person duly authorized to act on its behalf,

(f) an association of individuals to which clause (b), (c) or (d) does not apply, by the person managing the business of such association.

(5) In the case of a firm, every partner thereof shall furnish the declaration as provided in Form 101.

(6) The person verifying and signing an application for registration shall specify in the application, the capacity in which he does so and shall give particulars of the authority vested in him for verifying and signing the application.

(7) In the case of a business carried on by an individual, a firm, a Hindu Undivided Family or an unincorporated association of individuals, the name and permanent residential address of such individual, each of the partners of the firm, members of the Hindu Undivided Family or, as the case may be, members of the managing committee of the association, and of persons having any interest in the business, shall be stated in the application for registration.

(8) The application for registration shall be accompanied by two copies of recent passport size photograph, as follows, duly attested by a Chartered Accountant or Sales-tax Practitioner whose name has been registered in the list maintained by the Commissioner or by a Gazetted Officer or an advocate: -

(i) in respect of an individual, the photograph of the proprietor,

(ii) in respect of a Hindu Undivided Family, the photograph of the karta,

(iii) in respect of a partnership firm, the photographs of all the partners.

(iv) in respect of a private limited company or a limited company, photographs of all members of board of directors:

Provided that in the case of a State or Central Government organization, it will not be required to furnish photograph of a person who is appointed as a nominee of Government.

(9) When a new person joins as a partner in the partnership firm or when a new director joins as a director of private limited company or a limited company which has already been given registration number, he shall furnish two passport size copies of his recent photographs in the manner prescribed in sub-rule (8), with an intimation of joining as partner or a director to the registering authority within thirty days from the date of his joining in the partnership firm.

(10) The application for registration shall be accompanied by details of property held by the dealer including the property held by the partner, Director, Trustee or, as the case may be, karta of Hindu Undivided Family:

Provided that in case of a person who is appointed as a nominee of Government, either State or Central Government or a financial Institution, it shall not be necessary to furnish the details as provided in this sub-rule.

(11) A dealer applying for registration under this rule shall deposit by way of e-payment, an amount of rupees ten thousand in the Government treasury for each registration under the State Act, towards security in accordance with the provisions of sub-section (1) of section 28 or under the Central Sales Tax Act, 1956,as the case may be, and an amount of rupees twenty five thousand if applied for registration under section 22 of the Act.

(12) The amount so deposited towards security shall not be adjusted by the dealer against his liability to pay tax, penalty or interest under the Act, or under the Central Act. Such amount may be refunded on an application made by a dealer after two years from the date of registration if it is not required further for the purpose of realization of tax, interest or penalty or at the time of cancellation of registration, or at the time of rejection of application for registration, whichever is earlier:

Provided that the amount of tax, penalty, interest or any other dues under the Act, or under the Central Act, due from and payable by the dealer on the date of such refund, shall be first deducted from such refund.

(13) If an application for registration is in order and the registering authority is satisfied with regard to the above requirements, a provisional registration number shall be given within twenty four hours from uploading the application on the website alongwith required documents.

(14) After giving the provisional registration number to such dealer, the procedure of post verification shall be carried out wherein hard copies of the required documents duly signed by the applicant shall be obtained and shall be attested by the officer carrying out post verification. If the registering authority is satisfied, a certificate of registration converting the provisional registration number into permanent registration shall be issued within forty eight working hours after the completion of post verification.

(15) (a) during the procedure of post verification, if the registering authority is not satisfied with any detail furnished by the dealer, he shall, within three working days from the date of uploading the application on the website, give an opportunity to the dealer for the compliance of the query raised within seven days from such intimation. If the registering authority is satisfied with the compliance by the dealer, a certificate of registration converting the provisional registration number into permanent registration shall be issued within one day from the date of such compliance.

(b) If the registering authority is not satisfied with the compliance by the dealer, he shall intimate the dealer about refusal of permanent registration within seven days from the date of such compliance and that the provisional registration number given earlier shall be deemed to have been cancelled from its date of effect

(16) The provisional registration number shall be deemed to have been converted into permanent registration if the procedure of post verification is not carried out within eleven days from the date of uploading the application on the website alongwith required documents and the registering authority shall issue a certificate of registration converting the provisional registration number into permanent registration.

(17) The dealer may apply for obtaining only Form 402, Form 403 and Form 404 until the date of issue of certificate of registration.