REGISTRATION
7.2 Procedure for Cancellation of Registration
- Where a dealer who has closed down his business or whose gross turnover has not exceeded the taxable quantum for the last three consecutive years, makes an application to the appropriate assessing authority for cancellation of his certificate of registration and surrenders the same along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, if satisfied after making such enquiry as he may consider necessary that the information furnished to him is correct and that the certificate of registration and the declarations required to be surrendered have been surrendered, cancel the certificate of registration 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.
- Where a dealer who has closed down his business, fails to make an application to the appropriate assessing authority for cancellation of his certificate of registration or fails to surrender his certificate of registration along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, after giving such dealer a reasonable opportunity of being heard, cancel the certificate of registration issued to him from the date he is issued with a notice for cancellation of the same, or where he intimates the date of closure of his business, from such date.
- An order of cancellation of certificate of registration of a dealer under section 11(7) shall be passed by a Deputy Excise and Taxation Commissioner who is in charge of a district and the cancellation shall take effect from the date of the order of the cancellation.
- Every certificate of registration cancelled on the basis of (i) and (ii) points mentioned above, then along with unused declaration forms, should be surrendered by the dealer to the assessing authority immediately on receipt of the order of the cancellation.
(v)The assessing authority shall make necessary entries in the register in Form VAT-G2 in respect of a dealer whose registration certificate has been cancelled under the Act.
- OTHER MISCELLANEOUS PROCEDURAL ASPECTS FOR REGISTRATION
8.1 Every certificate of registration shall bear a unique number to be known as TIN (taxpayer’s identification number).
8.2 The name of every dealer to whom a registration certificate has been issued under this rule or rule 12 shall be entered along with other particulars of his business in a register in Form VAT-G2.
8.3 The appropriate assessing authority shall issue to the registered dealer an attested copy of the registration certificate for every branch enumerated therein.
8.4 A registered dealer may, on application, obtain from the appropriate Assessing Authority on deposit of a fee of fifty rupees in the appropriate Government Treasury or with a court fee stamp worth fifty rupees, duly affixed thereon, a duplicate copy of the registration certificate which had been issued to him and which may have been lost, destroyed or defaced.
8.5 The certificates of registration shall be displayed prominently at the place of business and at each branch to which it relates.
<a href="http://gstsms.in">Goods and service tax in India</a> it will be compulsory to obtain the certificate of registration for every dealer under GST.
- SECURITY FROM CERTAIN CLASS OF DEALERS
9.1 Amount of security
Where it appears to the authority to whom an application is made under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to be authenticated by any authority under this Act before use, he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration, a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the purposes of this Act.
9.2 Additional Security
Where it appears to the assessing authority to be necessary so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms, he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or, if the dealer has already furnished any security in pursuance of an order, such additional security, as maybe specified in the order, for all or any of the aforesaid purposes.
9.3 Reasonable opportunity of being heard
No dealer shall be required to furnish a security by the authority referred to therein, unless he has been given a reasonable opportunity of being heard and the amount of security that may be required to be furnished by any dealer or the aggregate of the amount of such security and the amount of additional security that may be required to be furnished by any dealer, shall in no case exceed the tax payable, in accordance with the estimate of such authority, by the dealer for the year in which such security or, as the case may be, additional security is required to be furnished.
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