(1) An application for registration by a dealer under sub-section(2) of section 18 of the Act shall be made in Form VAT-I hereto within 30 days from the date of commencement of liability to pay tax under the Act, to the Appropriate Assessing Authority. An application for registration under sub-section(3) of section 18 shall also be made in Form VAT - I hereto.

Provided that the dealer who is liable to pay tax under the provisions of clause (i) of sub-section (1) of section 3 of the Act, and has not made an application for registration as aforesaid in Form VAT - I hereto, shall make such application within 60 days from the appointed day.

(2) The registration and the renewal fees as specified in second Schedule appended to these rules shall be paid by challan in Form VAT-V hereto in the appropriate Government treasury. Receipted copy of the challan thereof shall be submitted alongwith the application. An application for renewal of registration certificate shall be made as per the provisions provided in Rule 16.

(3) Provisions of sub-rule(1) and (2) above, shall also be applicable to any dealer making application for registration after succession of any business registered under the Act:

Provided that the registration fee of equal amount shall be payable on such application as paid by the preceeding dealer, immediately before such registration.

(4) An application for registration shall be made, signed and verified in the case of a business owned by,-

(a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;

(b) a firm, by partner thereof;

(c) a Hindu Undivided Family, by the Karta or an adult male member thereof;

(d) a body corporate(including a company, co-operative society or a corporation or local authority) by a director, manager, secretary or principal officer thereof or by a person duly authorised to act on its behalf;

(e) an association of individuals to which clause (b),(c), or (d) does not apply, by the principal officer , or the person managing the business;

(f) the Government, by a person duly authorised to act on its behalf.

(5) (i) The employer effecting deduction of tax at source as required under sub-section (1) of section 28 of the Act, shall apply for registration to the Appropriate Assessing Authority in the prescribed Form VAT-XXIV hereto within 30 days from the date when the first payment is made to the contractor against execution of any works contract. No registration/renewal fee shall be payable on such application.

(ii) If the application for registration is filed after expiry of the time specified hereinabove, the employer shall first deposit the amount of tax deducted at source and due in respect of the period upto the date of filing of the application, in the Government treasury and apply for condonation of delay. The Appropriate Assessing Authority may, for good and sufficient reasons to be recorded in writing, condone the delay and grant the certificate of registration.