3. Registration of Dealer: -

(i) Every dealer, who held a valid certificate of registration under the Repealed Act, and whose liability to pay tax continues under the Repealed Act as well as under the Act, shall furnish particulars of the business, in Form JVAT 100 including information as contained in Annexure-I, II & III; along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).

(ii) Every dealer, whose application for registration under the Repealed Act, was pending for decision before its Repeal, shall furnish particulars of his business, in Form JVAT 100 along with two copies of his recent passport size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.

(v) An application for registration under sub-section (2) of Section 25, and sub-section (1) of Section 26, shall be made in Form JVAT 101, including the information, as contained in Annexure-I, II & III annexed to Form JVAT 100, 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.

(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) 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, and

(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 JVAT 101 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 five days 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". The Registering Authority thereafter may conduct an enquiry within forty five days from the date of issue of such registration certificate, and if upon enquiry anything otherwise than the application in Form JVAT 101 along with the annexures and security furnished thereof are found, the registering authority subject to sub-rule (vii) of this Rule, may revoke or cancel such Registration Certificate.

(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 and who opts for consolidated registration for the purpose of the Act, in one circle in the state shall declare his principal place of business thereof, and apply before the commissioner or before the officer specially authorised in this behalf, for a permission for obtaining registration in any of the Circles or sub-circles in the State, within thirty days of becoming liable to pay tax under the Act, and the Commissioner or the Officer authorized in this behalf, shall dispose of such application, within thirty days from the date of filing of the said application. After obtaining such permission from the Commissioner or the Officer specially authorised in this behalf, and where the Dealer has been granted permission to get himself registered in any of the circle, as specified in such permission, he shall apply in that respective Circle or sub-circle for getting himself registered for such Principal place of business, including that of Principal place of business and branches, and additional places thereof; and 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, and in the case of a dealer liable to pay tax under the Act, after declaring his principal place of business, shall apply before the Commissioner in Form JVAT 101.

(b) Where such permission for registration in the specified circle or sub-circle is granted to a dealer having places of business in different circles or sub-circles, and additional copy of the registration Certificate in Form JVAT 106 shall be issued to the dealer for each of such place of business.

(c) 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.

(d) 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.

(xi) Every registered dealer shall declare the name of his Business Manager(s) in Form JVAT 113, along with two Passport size photograph of such business Manager(s). In the case of a dealer, registered under the Repealed Act, he shall submit such Declaration with in a period of ninety days of the commencement of these Rules.

(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 Form JVAT113.

(xiv) The Business Manager(s) declared shall deemed to be authorised to receive notice and other documents under this Act, and all act done by the Business Manager(s) in business shall deemed to be done by the dealer and the dealer shall be responsible for all Act, done by his Business Manager(s) in the course of business.