THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 6. Issue of certificate of registration -

1. Where the application made under rule 5 is in order, the appropriate registering authority shall, assign, subject to the conditions laid down in the proviso, a registration number to the dealer and issue a satisfied that the dealer has correctly given all the required certificate of registration within thirty days from the date of receipt of such application, in Form no. 3 to the dealer for his principal place of business and also certified copies of such certificate for every other place of business.

Provided that where a dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, makes an application for registration under sub-rule (1) of rule 5, such dealer shall, upon demand by the appropriate registering authority referred to in sub-rule (1) of rule 5 for payment of security under rule 195, furnish before the appropriate registering authority one copy of the challan referred to in sub-rule (4), or one copy of the receipt obtained on payment referred to in sub-rule (5), of rule 43 evidencing payment of such security before assigning a registration number to such a dealer.

(1A) Where a reseller has made an application for composition registration in Form 1CR along with the necessary documents as required, the appropriate authority shall, assign a composition registration number to the reseller and issue him a certificate of such registration in Form 3CR within ten days from the date of receipt of proper application for his principal place of business.

2. Where the dealer has made the application within the time-limit specified in sub-section (2) of section 23, the certificate of registration will be made valid from the date of incurring the liability and in case of such application made after the said time-limit, the certificate of registration shall be valid from the date of order of granting registration.

3. Where the dealer has made the application under clause (b) of sub-section (1) of section 24, the certificate of registration will be made valid from the date of order of granting the registration.

Provided that if the turnover of sales of a dealer who has made the application under clause (b) of sub-section (1) of section 24, exceeds the taxable quantum before disposal of such application by the appropriate registering authority, such dealer shall immediately bring it to the notice of such registering authority before such disposal.

4. Where the appropriate registering authority is not satisfied that the particulars contained in the application are correct and complete, such authority shall reject the application, for reasons to be recorded in writing, after giving the dealer an opportunity of being heard.