REGISTRATION

REGISTRATION

3. GRANTING OF REGISTRATION CERTIFICATE

If the appropriate assessing authority is satisfied that the applicant is a bonafide dealer and the application for registration made by him is in order, he shall, subject to the provisions of section 12, grant him a certificate of registration in Form VAT-G1 and such certificate of registration shall be valid from the appointed day[1].

4. VALIDITY OF REGISTRATION CERTIFICATE

Appropriate authority shall issue him a Registration Certificate in Form VAT-G1 which shall be valid from the date of receipt of the application for registration by the assessing authority or from the commencement of the liability  to pay tax whichever is later.

However, the assessing shall have to dispose of the application for registration in Form VAT-A1 within 60 days of the date of receipt of the said application in the office concerned.

5. REJECTION OF APPLICATION

If the appropriate assessing authority finds that the application is not in order or the particulars contained in the application are not correct and complete or the applicant is not a bonafide dealer or has not complied with any direction given to him by it within the specified time, he may reject the application after giving the dealer an opportunity of being heard.

6. LIABILITY TO PAY TAX

Any dealer to whom a registration certificate has been granted shall, from the date specified in the registration certificate which shall not be later than the date of grant of the registration certificate to him, be liable to tax and shall continue to be liable to tax so long as the registration certificate held by him is not cancelled notwithstanding that his liability to pay has ceased under section 3(6).

In India GST the introduction of GST will confer concurrent taxing power on the Union as well as the States including Union territories.

7. CANCELLATION OF REGISTRATION CERTIFICATE

7.1       Introduction:

• The assessing authority may, on information furnished to him under section 13 from time to time, by order, amend any certificate of registration and may cancel the same, and such cancellation shall take effect, in case of closure of the business, from the date of closure, otherwise, from the date of the receipt of the application for cancellation by the assessing authority.
• When -
  • any business, in respect of which certificate has been granted, has been discontinued; or
  • the liability to pay tax of any dealer ceases in terms of section 3(6), the assessing authority shall, after giving a reasonable opportunity of being heard to the affected person, cancel the certificate of registration and the cancellation shall come into force after the expiry of such period, as maybe prescribed.
• A taxing authority not below the rank of Deputy Excise and Taxation Commissioner incharge of a district shall pass an order of cancellation of certificate of registration of a dealer, and the cancellation shall take effect from the date of the order of the cancellation subject to such restrictions and conditions, as may be prescribed, the certificate of registration issued to a dealer:
  • for being held guilty of avoidance of tax under this Act or the Central Act; or
  • for misusing the certificate of registration; or
  • for any other sufficient cause.

However, no order affecting any dealer adversely shall be made without affording him a reasonable opportunity of being heard.

[1] ”Appointed Day” means the 1st day of April’ 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government;

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