(1) Every dealer, who does not have more than one place of business, liable to be registered under sub-section (1) of Section 25 shall make an application for registration electronically in Form VAT- 101 and upload scanned copies of self-attested requisite documents along with the application form to the registering authority under whose jurisdiction the place of business is situated.
(2) Any person, not being liable to pay tax under Section 10 of the Act shall make an application electronically in Form VAT-101 and upload scanned copies of self-attested requisite documents along with the application form to the registering authority under whose jurisdiction the place of business is situated, for voluntary registration under subsection (1) of Section 26 of the Act .
(3) Every dealer, who has more than one place of business within the State and liable to be registered under sub-section (1) of Section 25 shall declare one of such places of business as the principal place of business and make an application electronically in Form VAT-101 and upload scanned copies of self-attested requisite documents along with the application form to the registering authority under whose jurisdiction the principal place of business is situated.
(4) Omitted.
(5) For the purpose of making an application for registration under this rule, a warehouse or godown, where no books of account are kept, shall not be deemed to be a place of business.
(6) Omitted.
(7) Every dealer registered under the repealed Act, whose certificate of registration remains valid on the date immediately preceding the appointed day and who is liable to pay tax under the Act, shall be deemed to be a registered dealer under subsection (5) of section 25:
Provided that where any dealer has more than one place of business inside the state falling under the jurisdiction of different registering authorities and such dealer failing to intimate the principal place of business to the registering authority within the stipulated time period, the registering authority (s) may report such cases to the Commissioner for deciding the principal place of business. The Commissioner, on receipt of such information or on his own motion and after such enquiry as deemed necessary may decide the principal place of business and the registering authority concerned may be intimated to issue certificate of registration to the dealer.
(8) Omitted.
(8-a) -Every dealer, who is deemed to be registered under sub-section (5) of section 25 and liable to pay VAT under section 11 or liable to pay turnover tax under section 16, and who has not submitted the information required to be submitted in Form VAT-1 shall furnish the said information and declarations in Form VAT-1 to the registering authority, within three months from the date of effect of this sub-rule.
(8-b) in cases where dealers deemed to be registered under sub section (5) of section 25 and assigned with TIN have furnished the required information in VAT-1, but registration certificates have not been issued, such pending cases shall be transferred to the circle office for issue of registration certificate.
(9) The application for registration in Form VAT-101 shall be accompanied with processing fee as notified by the Commissioner from time to time along with declarations,-
(a) in respect of the address of additional places of business, branch offices, warehouses or godowns situated inside the State in Form VAT-101A.
(b) in respect of the address of additional places of business, branch offices, warehouses or godowns situated outside the State in Form VAT-101B.
(c) in respect of the personal details of the proprietor, managing partner, managing director, authorized officer or karta of the business in Form VAT- 101C affixing thereto scanned copy of two specimen signature of:
(i) the proprietor, in case the applicant is a proprietorship concern;
(ii) the managing partner, in case the applicant is a partnership firm;
(iii) the managing director or director or the officer duly authorised by the Board of Directors through a resolution, in case the applicant is a company incorporated under the Companies Act, 1956;
(iv) the president or secretary or duly authorised officer, in case the applicant is an association of persons;
(v) the karta , in case the applicant is a Hindu Undivided Family; and the said form shall be duly filled in, duly signed individually by the aforesaid person(s), as applicable, and verified in the manner specified in the form.
(d) in respect of name and address along with the signature of the manager or employee of the business or any other person associated with the business in Form VAT-101D, who have been authorized to receive notice, order or communication under the Act and these rules on behalf of the dealer and the service of such notice, order or communication on whom, shall be binding on the dealer:
Provided that any change in the information furnished in Form VAT-101D shall be intimated electronically to the registering authority within seven days from the date of occurrence of such change and the intimation shall be accompanied by afresh declaration in Form VAT-101D incorporating therein such changes.
(e) A dealer applying for registration under this rule shall be required to upload the self-attested documents, namely:-
In support of proof of residence for proprietor:
(any one of the following)
(i) Voter identity card
(ii) Passport;
(iii) Driving license;
(iv) Aadhaar Number/NPR (National Population Register)Number;
(v) Holding tax payment receipt for current/previous year;
(vi) Last paid electricity bill in the name of applicant or parents or spouse;
(vii) Any other documents as may be notified by the Commissioner from time to time;
In support of proof of place of business:
(i) Holding tax payment receipt for current/previous year;
(ii) Record of right;
(iii) Agreement or lease deed duly executed in case of rented premises;
(iv) Certificate issued by the local authority in respect of shops and establishment;
In support of proof of constitution of business:
For company:
(i) Certificate of incorporation issued by Registrar of Companies;
(ii) Memorandum of Association and Articles of Association;
For partnership firms including limited liability partnership firm:
(i) Partnership deed;
For other concerns:
(i) Any document in support of their constitution/ incorporation/registration;
Other documents:
(i) Authorization, if any by the Company/Board Resolution and the like.
(ii) VAT/CST Registration Certificate of other States (if the dealer is registered in other States or having a place of business in other States);
(iii) License/Registration Certificates;
(iv) Proof of payment of processing fee.
(v) The applicant shall upload the recent passport size photograph of the proprietor / managing partner / managing director / karta/ authorized signatory, as the case may be.
Note.-
The dealer is required to furnish receipt from Government Treasury or e-challan or a crossed demand draft drawn on any scheduled bank or banker' cheque issued by a scheduled bank in favour of Deputy/Assistant Commissioner of Sales Tax/Sales Tax Officer of the Circle/Assessment Unit as the case may be, in support of proof of payment of processing fee.
(10) in cases where registration certificates have not been issued on applications received in the range office in Form VAT-101 such pending applications, with all enclosures shall be transferred within 15 days from the date of effect of this sub-rule to the circle office under which the place of business or the principal place of business, in case there is more than one place of business, of the dealer is situated.
(11) Notwithstanding anything provided in these rules, it shall be mandatory for the dealers other than entities not to be assigned with PAN under Income Tax Act, to produce the PAN card issued in his favour for new registration and the dealers already registered under the Act, other than entities not to be assigned with PAN under Income TAX Act, shall produce the same within four months from the date of effect of this sub-rule to the concerned registering authority.