(1) Notwithstanding anything contained in rule 12 an application for grant of registration certificate under the Act may be submitted by a dealer electronically, in Form VAT-01-A completed in all respect along with the scanned copy of Form VAT-01B, through the official web-site of the department to the office of the authority competent to grant registration under sub-section (1) of section 13 of the Act, Form VAT-01B shall be typed on non judicial Stamp paper of ten rupees and shall be attested by a Notary Public. The duly signed photos attested by a Notary Public of proprietor /partners /directors / Karta /Trustees/Members of the governing body / authorized signatory, as the case may be, shall be affixed on it.

(2) The time limit for submission of application for e-registration shall be as prescribed in sub-rule(2) of rule 12 of the rules.

(3) The dealer who has submitted application under sub rule (1) shall submit the following documents in hard copy thereof within three working days from the end of the day of submission of application in Form VAT-01A, to the authority competent to grant registration:-

(a) signed copy of Form VAT-01A, generated through web site;

(b) Form VAT-01B in original;

(c) Declaration of business manager in Form VAT-02;

(d) Copy of partnership deed, if any, memorandum and articles of association of company, deed of trust, registration and memorandum of association of society, certified by the applicant;

(e) Copy of resolution passed by Board of Directors, in case of a company and of governing body, in case of other entities, for authorisation of a person to file the application for registration certified by the applicant;

(f) Security required to be furnished as per section 15 of the Act in such form as prescribed in rule 77;

(g) Copy of Permanent Account Number allotted by the Income Tax Department;

(h) Copy of rent deed, or rent receipt; and

(i) Copy of the last paid electricity bill.

(4) If details regarding permanent account number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number / Mobile Number and E-mail ID are not furnished in the application form for grant of registration certificate in Form VAT-01A, it shall be deemed that application for grant of registration is not complete in all respect.