(1) Where a dealer has no fixed place of business in the State but sells or supplies or purchases goods either direct or through travelling agents, salesmen or having one or more place(s) of business in the State, sells, supplies or purchases goods in circles or ranges, other than those in which such place(s) of business are situated, the Commissioner may, notwithstanding anything contained in these rules, by general or special order in writing, direct that such dealer shall be registered in a circle constituted by the Government and specified by him in such order

(2) A dealer 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 Commissioner for registration under sub-rule (1).

(3) (i) On submission of the signed copy of the application form and production of the documents as specified in rule 15 the Commissioner may, by order, under sub- rule (1), direct the dealer to be registered in the Circle as specified in that order;

(ii) If the Circle authority of the Circle where the dealer is directed to be registered feels necessary , he, for reasons to be recorded in writing, may conduct or cause to be conducted such enquiry to be completed within ninety days from the date of grant of certificate of registration. On the basis of such enquiry the registering authority may allow the certificate of registration to continue or shall, after giving a reasonable opportunity of being heard, cancel certificate of registration with effect from the date specified in that order.

(4) The registration of the dealer under sub-rule (1) shall be subject to the provisions of rules 15, 18 and 24.