Notwithstanding anything contained in Rule 3 and save as provided in the Explanation I of sub-rule (v) of Rule 3, every dealer liable to be registered u/s 25 and 26 of the Act, shall make an application for registration electronically in the official website of department of commercial taxes in Form JCRF along with the annexures.

(i) Such application for registration may be filed either under digital signature or without any digital signature electronically through said website and follow the steps/ instructions contained in the software specially evolved for this purpose.

(ii) The applicant shall receive the acknowledgement number for the further reference as regard to the said application.

(iii) The said electronic application thereafter shall be verified and the applicant shall be informed electronically within two days to be present within two days, before the prescribed authority with the requisite document(s).

(iv) On such specified date the applicant shall furnish the security bond as required under Rule 5 and also file the hard copy of the application in Form JCRF, duly filled and signed as required under sub-rule (v) and (vi) of rule 3, with the requisite fees along with an affidavit, that the contents of the said application are true and correct.

(v) The prescribed authority being satisfied and subject to Rule 5, shall issue registration certificate in JVAT 106 within one day after the duly filled and signed hard copy in Form JCRF and such other document(s) have been filed under clause (c) and (d) of this rule.

Explanation: For the purpose of this rule the holidays shall not be counted as a day.

(vi) "Notwithstanding anything contained in this rule, the Commissioner may evolve criteria, other than those prescribed in this rule for the purpose of filing of application and obtaining of registration electronically.