TAXABLE QUANTUM, REGISTRATION OF DEALERS, AMENDMENT, RENEWAL AND CANCELLATION OF CERTIFICATE OF REGISTRATION
[TAXABLE QUANTUM] (Section 3)
1[1] In
relation to a dealer who resides outside the State but delivers for sale in the
State, supplies or distributes in the State, any goods other than those
specified in Schedule B, the taxable quantum shall be nil.
1(2) In
relation to a dealer in whose case taxable quantum as specified in sub‑section
(2) of section 3 of the Act or in the foregoing subrule is not nil, the taxable
quantum shall be five lakh rupees and he shall be liable to pay tax on and from
the day following the day his gross turnover in any year first exceeds the
taxable quantum.]
[PROCEDURE FOR REGISTRATION] (Sections
11 and 12)
(1) Every dealer, who held a
certificate of registration under the Act of 1973 before its repeal, shall
furnish particulars of his business, in Form VAT‑A2 to the appropriate
assessing authority within thirty days of coming into force of these rules
without any fee and within a further period of thirty days with a late fee of
five hundred rupees failing which he shall cease to be a dealer registered
under the Act from the next day following the expiry of the said period.
(2) Every dealer, whose
application for registration under the Act on 1973 was pending for decision
before its repeal, shall furnish particulars of his business, in Form VAT‑A2
to the appropriate assessing authority within thirty days of coming into force
of these rules without any fee and within a further period of thirty days with
a late fee of five hundred rupees failing which he shall be deemed to have
failed to apply for registration under the Act.
2[(2A) Notwithstanding
the limitation prescribed for making application in Form VAT‑A2 under sub‑rules (1) and (2), an application in Form VAT‑A2
shall be entertained upto 24th October, 2003, subject to the payment of late
fee of one thousand rupees along with the application]
(3) Application in Form VAT‑A2 furnished under sub‑rule
(1) or sub rule (2) shall be
signed (i) in the case of a proprietorship, by the proprietor, (ii) in the case
of a partnership, by all the partners, (iii) in the case of an HUF, by the
Karta, (iv) in the case of a society, by the chairman, secretary or an officer
of the society managing the business, (v) in the case of a company, by the
chairman, managing director, a director or a principal officer of the company
managing the business, (vi) in the case of a Government Department, by the Head
of the Department or any other officer duly authorised in writing by him, and
(vii) in the case of an association of persons or a club, by a person managing
the affairs of the association or the club duly authorised by the members in
this behalf.
(4) Where the assessing
authority is satisfied, if necessary after making an enquiry, that the
information furnished to him in Form VAT‑A2 is complete and correct and
that the dealer is genuine, he shall issue to the dealer a certificate of
registration under the Act in Form VAT‑GI which shall be valid from the
appointed day and where the assessing authority finds otherwise after affording
a reasonable opportunity of being heard to the applicant, he shall by order in
writing specifying reason(s) therefor reject the application. The order of
rejection shall take effect, in case of a dealer who held certificate of
registration under the Act of 1973 from the date of the order, and in other
cases from the appointed day without prejudice to the decision that may be
taken on his application under the Act of 1973.
(5) An application for
registration under sub‑section (2) of section 11 shall be made by the
dealer to the appropriate assessing authority in Form VAT‑Al along with
deposit of one hundred rupees in the appropriate Government treasury or the
Court fee worth one hundred rupees duly affixed thereon on account of
registration fee, within a period of fifteen days from his becoming liable to
pay tax under the Act. The application shall be signed by the same person(s) as
specified in sub‑rule (3).
(6) 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.
(7) When the appropriate
assessing authority, after making such enquiry as he may think necessary, is
satisfied that the applicant is a bonafide dealer and has correctly given the
requisite information, that he has deposited the registration fee in full into
the appropriate Government treasury, that he has furnished the security if
demanded under section 12 and that the application is in order, he shall
register the dealer and shall issue to him a certificate of registration in
Form VAT‑GI which shall be valid from the date of receipt of the
application for registration by the assessing authority or from the date of
commencement of the liability to pay tax whichever is later.
(8) Every certificate of
registration shall bear a unique number to be known as TIN (taxpayer's
identification number).
(9) 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.
(10) The appropriate assessing
authority shall issue to the registered dealer an attested copy of the
registration certificate for every branch enumerated therein.
(11) 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.
(12) The certificates of
registration shall be displayed prominently at the place of business and at
each branch to which it relates.
[VOLUNTARY REGISTRATION] (Section 11)
Any dealer
who is not liable to pay tax under the Act but who does not deal exclusively in
exempted goods, may apply for and be issued with a registration certificate
under the provisions of rule 11.
[PROCEDURE FOR AMENDMENT. IN
REGISTRATION CERTIFICATE]
(Section 13)
The
information required to be furnished under section 13 by a dealer, or by legal
heir of a dealer on his death, shall be furnished to the appropriate assessing
authority within thirty days of the arising of the contingency necessitating
the furnishing of the information and shall be accompanied with the certificate
of registration in case it is required to be amended. On receipt of the
information the assessing authority shall, if so required, amend the
certificate of registration and other relevant records after making such
enquiry as he may consider necessary. The amendment made shall, unless ordered
otherwise by the assessing authority, take effect from the date of receipt of
the information.
[CANCELLATION OF REGISTRATION
CERTIFICATE]
(Section 11(7)]
(1) 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.
(2) 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.
(3) An order of cancellation
of certificate of registration of a dealer under sub‑section (7) of
section 11 shall be passed by a Deputy Excise and Taxation Commissioner who is
incharge of a district and the cancellation shall take effect from the date of
the order of the cancellation.
(4) Every certificate of
registration cancelled under sub‑rule (2) or sub‑rule (3) shall,
along with unused declaration forms, be surrendered by the dealer to the
assessing authority immediately on receipt of the order of the cancellation.
(5) 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. The
information relating to cancellation of a certificate of registration shall be
uploaded on the website www.haryanatax.com every month.