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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER IV :REGISTRATION, RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX.

Body 14-A. Application for grant of Provisional Registration Certificate.-

(1) Any person intending to apply for registration in the State may make online application in the prescribed form alongwith scanned copies of the prescribed documents.

(2) On receipt of application under sub-section (1), the prescribed authority shall grant Provisional Registration Certificate within three working days in the prescribed form.

(3) After issue of the Provisional Registration Certificate, the prescribed authority shall direct the applicant to produce evidence and documents in respect of the particulars given in the application and also the accounts relating to the business for verification. On production of the evidence, documents and accounts, it shall verify the particulars given in the application and on being satisfied about the correctness of the particulars, it shall issue a Permanent Registration Certificate in the prescribed form not later than thirty days from the date of receipt of application for grant of Registration Certificate.

(4) If the prescribed authority is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, it shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the Provisional Registration Certificate issued under sub-section(2) not later than thirty days of the date of receipt of application.