(1) Every dealer required to be registered under section 15 as on the date of commencement of the Act, other than a dealer registered under the Kerala General Sales Tax Act, 1963(15 of 1963), shall submit to the registering authority of the area in which his principal place of business is situated, an application for registration within thirty days from the date on which these rules shall come into force.
(2) Every dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 (15 of 1963) shall submit his application on or before 15th day of February, 2006.
(3) Every dealer who becomes liable to get registered after the commencement of the Act shall submit to the registering authority of the area in which his principal place of business is situated an application for registration within thirty days of his total turnover reaching the limit specified in section15.
(4) Every casual trader referred to in clause (xi) of Section 2 shall within twenty four hours of his arrival in the jurisdiction of the Registering authority concerned, intimate to such Registering authority, his name, address and residence in the State, if he is a resident of the State or his name and address in the State as well as his address outside the State, if he is a non-resident, the nature of the goods in which he intends to deal and the period within which he intends to leave thejurisdiction of the said authority. He shall also submit to the registering authority concerned an application in FormNo. 1 B for registration within five days of his arrival or prior to twenty four hours from the last working day preceding the date on which he intends to leave the jurisdiction of the said authority, whichever is earlier,
(5) Any dealer who is not liable to get registered under sub-rule (1) may, at his option, apply for registration under Section 15 to the registering authority of the area in which his principal place of business is situated.
(6) Every non resident dealer shall submit the application for registration to the Commissioner of State Tax or any Officer authorized by him in this behalf.
(7) Every application for registration under sub-rules (1) to (6) shall be made in Form No 1, in the case of dealers other than presumptive tax payers and in Form No. 1A, in the case of dealers opting payment of presumptive tax the application shall specify the full address of the place or places of business, the godown or godowns and other place or places in which the goods relating to the business are stored and the details of goods to be bought or sold. Such applications shall be duly attested and signed and verified in the manner provided in the said form, in the case of a business carried on 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 a partner thereof;
(c) a joint family, by the Kartha or an adult member thereof;
(d) a company or an association or body of person whether incorporated or not or an artificial juridical person, by a Director, Manager, Secretary or the Principal Officer, thereof; or by a person duly authorised to act on its behalf.
(7A) In the case of central or state Government or Government of any union territory or any department thereof or any local authority or autonomous body, the application for registration shall be in Form 1E and shall be signed and verified in the manner specified therein by the officer authorised by the respective Government or the Head of the Department concerned or by the Chief Executive of the institution or authority, as the case may be.
(7AA) in the case of Banks the application form for registration shall be in Form No.1H
(7B). In the case of others who are liable to take out registration, the application form for registration shall be in Form No.1G.
(8) Every application for registration shall be accompanied,-
(i) by an attested copy of the documents to prove the identity of the applicant such as Passport or Electoral Identity Card.(where the applicant is having a PAN card, he shall invariably furnish a copy of the same.) ;
(ii) by a declaration stating the name of the person who shall be deemed to be the manager of such dealer' business and all returns signed and statements so made by such manager shall be binding on the dealer.( Such declaration may be revised from time to time.)
(iii) where fee is payable under section 16 by a chalan receipt from a Government Treasury or demand draft drawn in favour of the registering authority, payable at his headquarters for-
(a) the fee specified in sub- section (1) of S.16 (in the case of a dealer other than a dealer registered under the Kerala General Sales Tax Act 1963.(15 of1963); or
(b) the fee specified in sub-section (7) of section 16(in the case of a dealerregistered under the Kerala General Sales Tax Act.1963 (15 of 1963);
(iv) in the case of a partnership firm, by an attested copy of the partnership deed and a declaration in Form No 2, signed by all the partners stating the names and addresses of all the partners and their respective shares in the business and a certified copy of the resolution to apply for registration and authorizing a partner to file application on its behalf ;
(v) (a) in the case of a company or association of persons or body of individuals, by a copy of the Memorandum of Association and Articles of Association and of an attested copy of the certificate of incorporation; and
(b) a certified copy of the resolution of its Board of Directors to apply for registration and authorizing a Director/Manager/Secretary to apply on its behalf.
(vi) in the case of an individual or a partnership firm, by two passport size photographs of such individual or of all the partners as the case may be
(vii) in the case of a company or association of persons or body of individuals or a partnership firm, by a statement showing the details of authorized signatories in Form No. 2A
(viii) In the case of dealer holding a PAN Card, a copy of the latest income tax return.
(ix) by proof of payment of a fee of five hundred rupees for Electronic Identity Card and two hundred and fifty rupees for each add-on cards in such manner as Government may direct from time to time (in the case of a dealer who has applied for Electronic Identity Card under section 16 Dealer to whom Electronic Identity Card had already been issued under the Kerala General Sales Tax Act, 1963 shall not be required to make any payment under these rules. Those dealers who have made the payment and awaiting issue of the card furnish the details of payments.
(x). A notarized statement on stamp paper of value of rupees one hundred in the following format.
BEFORE THE REGISTERING AUTHORITY, ........ of office)
STATE GOODS AND SERVICES TAX DEPARTMENT.
(On stamp paper of Rs.100)
AFFIDAVIT
I .. . . . . . . . aged.. . . . . . . . . . .. Son of/Daughter of/Wife of . . . .. . . residing at (full postal address with pin code). . . . . .. . . . do hereby solemnly affirm and state as follows:
I am the sole proprietor /Managing Partner /Managing Director /Director /Manager /Authorised Signatory for the dealer (full name and address with pin code.
I/We have started a business in the name and style of . . . . . . . . . .. . with effect from .. . .. .. . . . . I/We would like to deal with item/s........ Processing/ Trading /Import /Export /Purchase /Sales both Local/ Inter-State. (Here enter the nature of business operation)
I/We have myself signed in the application for registration under the Kerala Value Added Tax Act 2003/Central Sales Tax Act 1956. I am*/We are* not a benami of anybody else.
I / we / company own ........ Hectare .... Are of land comprised in survey No........ of .......... Village, ...... in ........ District and a building worth about Rs............ *(separate statements may be given if there are more than one plot /building) *There is no encumbrance on the above land /building/ *The land/building has been pledged for a loan of............ here furnish particulars of loan) Nobody else has conducted any business/industry. / *A business/ industry in the name ............ was being run in the premises where the business/industry in presently situated. I was /We were not in any way connected with that business/ industry.
I/We hold the following bank accounts:
I/We will intimate any change in the bank account to the Registering Authority.
*I/We have no sister concerns./ *The following are our sister concerns
No amount is due to Government by the above business by way of tax/ penalty./ An amount of Rs.............. outstanding from these business(es) to Government by the above business by way of tax/ penalty.
I/We have not applied for Registration under Kerala Value Added Tax Act, 2003 anywhere else in the State. I/We have no Sales Tax Registration under Kerala Value Added Tax Act, 2003/Central Sales Tax Act, 1956 in the State of Kerala.
I/We am conversant with the provisions of the Kerala Value Added Tax Act, 2003, Kerala Value Added Tax Rules, 2005, Central Sales Tax Act, 1956 and Central Sales Tax (Registration and Turnover) Rules, 1957 and undertake to comply with them.
I/We agree to keep correct and complete books of accounts of the business as prescribed under the above Act and Rules relating to the business transaction of the dealer.
I/We agree to produce the books of accounts whenever it is called for and also show the same before any Inspecting Authorities on demand. I agree to file statutory returns and pay tax regularly without default.
I/We are ready to remit the required Security Deposit demanded by the officer for registration under the Kerala Value Added Tax Act , 2003 and the Central Sales Tax Act ,1956.
I affirm that the information furnished above is true and that I am giving the statement voluntarily and not under the influence or pressure from any body else.
Dated this the . . . . . . . . . ..day of . . . . . .
Name and signature of the deponent
Solemnly affirmed and signed before me by the above deponent at my office at . . . . .. .. on this the . . . . . . . . . . . day of . . . . . . . . . . . . . . . . . .
Notary Public
Note:-*Strike out which ever is not applicable.
(xi) Documents to be furnished for proving the ownership/ possession of the business premises.
(a) In case of own premises, copy of the document proving the ownership.
(b) In case of rented premises:
(i) copy of lease/licensee/rent agreement valid as on the date of application.
(ii) in case of lease/license/rent agreement is not made in the name of the applicant and the applicant is related/an associate person of the lease/licensee/rent then the agreement between the original lessor and the lessee shall be produced along with the following document/ details.
(a) The relationship between the applicant and the lease/licensee/rent;
(b) No Objection Certificate for carrying out the business of the applicant from the owner of the premises valid as on the date of application; and
(c) Copy of Photo ID proof or PAN card of the person giving No Objection Certificate i.e., the owner of the premises.
(c) If the possession of the premises is not based on a lease, license, rent or any agreements of such nature, the consent from the owner of the premises valid as on the date of application, along with copy of his photo ID proof.
The copies shall be attested by Bank Manager/Chartered Accountant/Notary.
(xii). Self-attested copy of Licence from Corporation/ Municipality/ Grama Panchayat for running the business of evasion prone commodities specified by the Commissioner under sub-section 16A of Section 47 and notified goods excepting in the case of industrial estates/areas/ zones run by the Industries Department/Small Industries Development Corporation/Kerala Industrial Infrastructure Development Corporation and other State/ Central Government Departments/Agencies.
In case licence has not been received, a copy of the application fee remitted in this regard will suffice.
(xiia) PAN card issued by the Income Tax Department
(xiii). Self-attested Copy of Provisional SSI Registration Certificate /IEM/Letter of Permission, if any.
(xiv) One self-addressed envelope of size 5'x11' stamped for Rupees twenty five ".
(xv) in the case of an application submitted by any Government or other institution specified in clause (x) of sub-section (2) of section15, by an authorization issued by the appropriate authority where the application is not signed by the Chief Executive. None of the documents specified in clause (i) to (ix) shall be required in the case of an application submitted by the central or any state Government, Government of any Union Territory or any department thereof or any Local Authority. In the case of an autonomous body, only the chalan receipt mentioned in clause (iii) above shall be required.
(9) If a partner retires without the partnership being dissolved thereby, he shall send to the registering authority a declaration in Form No 3, within 30 days of his retirement, along with a copy of the deed of retirement.
(10) Every dealer, including a joint family entering into or forming a partnership in regard to his business shall, within 30 days of such event happening, send to the registering authority of the area in which his principal place of business is situated, fresh application for registration in Form No 1, as provided in sub-rule (7) along with copies of the partnership deed and declaration in Form No 2, as provided in sub-rule (8).
(11) If any Partnership Firm is dissolved and the business is taken over by an individual, he shall apply for fresh registration as provided for in sub-rule (7).
(12) The person signing and verifying an application for registrations shall specify the capacity in which he does so and shall give particulars of the authority vested in him for signing and verifying the application.
(13) In the case of business carried on by an individual or joint family or other association or body of persons, whether incorporated or not, the name and permanent residential address of such individual, each of the members of the family or, as the case may be, members of the managing committee of the association and of persons having any interest in the business etc., shall be stated in the application for registration.
(14) The registering authority receiving the application, after making such enquiries as it may consider necessary and after satisfying itself that the prescribed fee has been paid, that the application is in order, that the particulars furnished therein are correct and complete, and that the security, if any, demanded has been paid, register the dealer and grant him a certificate of registration in Form No 4, in the case of a dealer, other than a presumptive tax payer or casual trader, in Form No. 4A, in the case of a dealer who has opted for payment of presumptive tax under sub section 5 of section 6 and in Form No. 4 B, in the case of a casual trader. In the case of dealers registered under the provisions of the Kerala General Sales Tax Act, 1963(15 of 1963), the certificate of registration shall be issued within thirty days from the date of coming into force of these rules. The registration granted under the Kerala General Sales Tax Act 1963(15 of 1963), which was in force on the day preceding the date of commencement of the Act, shall remain in force until registration is granted under this sub-rule. In the case of a dealer who applies for registration as a dealer under sub-section (5) of section 6, the certificate of registration shall be issued as expeditiously as possible where the dealer has complied with the requirements of sub-rule (7) and sub rule (8).
(14A). The application for registration shall be disposed within the time limit specified under sub section (3) of section 16. The registration granted in accordance with sub rule (14) shall have effect from the date of filing of the application.
(14B ) Every registration certificate granted under sub - rule 14 shall contain the following endorsement,-
This certificate is issued without prejudice to the orders, if any, that may be passed or action, if any, that may be taken, in accordance with law by other Departments of Government against the owner or occupier of the building, in which the dealer carries on business and it shall be used only for the purposes of Kerala Value Added Tax Act, 2003.
(15) Where a dealer has more than one place of business (other than a place used merely for the storage of goods) the registration certificate shall cover all such places of business. The registering authority, on application by the dealer and on payment of the fee specified in subsection (4) of section 16 for each copy, shall issue copies of the registration certificate to thedealer for exhibition at each of his place of business.
(16) If the registering authority finds that, the application is not in order or that the particulars contained in the application are incorrect and incomplete or that the security demanded has not been paid, it shall refuse the application after affording the applicant an opportunity of being heard. However, no application shall be refused merely on technical grounds without giving the applicant an opportunity to correct mistakes.
(17) Every registered dealer shall file an application for renewal of the registration in Form No.5 in the case of a dealer other than presumptive tax payer and in Form No. 5A, in the case of a dealer paying presumptive tax under sub section (5) of section 6, not later than 30th day of April of the year for which the renewal of registration is sought. Along with the application he shall also file a Chelan receipt from a Government Treasury for the fee specified in sub-section (7) of section 16 wherever applicable.
Provided that the date of filing of application for renewal of registration for the year 2006-07 shall be 10th May, 2006.
Provided further that the last date of renewing registration for the year 2010-11 shall be the 20th day of May, 2010.
(18) No registration shall be cancelled under sub-section (9) or sub-section (10) of section 16 without giving an opportunity to the dealer of being heard. For the purposes of sub-section (10) of section 16, the following shall constitute good and sufficient reasons, namely:
(i) Where the registration has been obtained in the name of a fictitious persons or where the place of business shown in the application is non-existent or the owner of such places has not given his consent in writing to the applicant for running the business; or
(ii) Where the applicant has obtained the registration by the exercise of fraud or misrepresentation of facts; or
(iii) Where the dealer is found to have claimed input tax credit or refund of input tax on the strength of any forged or bogus document; or
(iv) Where the dealer has not been paying the tax collected by him to Government as required by the Act or these rules consecutively for a period of three returns periods and /or has failed to furnish any security or addl. security demanded by the registering authority; or.
(v) Where the dealer is found to have obstructed the officers conducting audit visit or inspection or search at his business place or residence in accordance with the provisions of the Act or these rules; or
(vi) Where the registration is continued without any business being transacted for a continuous period of two years, or
(vii) Where there is any other act or omission of a like nature on the part of the dealer.
(19) Where a certificate of registration is cancelled, the registering authority shall issue to the dealer concerned a notice in Form No. 5 B and shall publish the details in at least two leading dailies in the state and also in the website of the State Goods and Services Tax Department.
(20)The cancellation of registration shall be effective only from the date on which a copy of the order is served on the dealer or from the date of publication of such cancellation as specified under sub-rule (19), which ever is later.
(21Where a certificate of registration is cancelled, the said cancellation shall not affect the liability of the dealer to pay the tax, including any penalty or other amounts due for any period prior to the date of cancellation whether such tax including any penalty or other amounts is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.
(22) Where a certificate of registration issued is lost or destroyed, a duplicate of the certificate shall be issued by the registering authority on application and on payment of a fee of one hundred rupees
(23) Every registration certificate granted under sub-rule (14) shall be deemed to have been granted personally to the dealer specified therein. No registration certificate issued or renewed shall be sold or transferred.
(24) Where a dealer transfers his business to another dealer, the transferee shall within 30 days of such transfer apply for and obtain fresh certificate of registration, with copy for each of the places of business, if any, on payment of the fees specified in sub-sections (1) and (4) of section 16 as applicable.
(25) Every registered dealer shall keep the certificate of registration or the copy of it, as the case may be, in each of his places of business and produce the same on demand by any officer empowered under section 43. When a registered dealer changes any place of business, he shall intimate the fact to the registering authority within Thirty days of such change and get his certificate of registration amended accordingly.
(26) A certificate of registration granted to a dealer under sub-section (2) of section 16 may, either on the application of the dealer to whom it has been granted, or where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class of goods in which he carries on the business or for any other reason the certificate of registration granted to him requires to be amended.
(27) Every registered dealer who discontinues or transfers his business or whose certificate of registration is otherwise cancelled shall, forthwith, surrender to the registering authority the certificate of registration and the copies thereof, if any, granted to him along with any unused statutory forms issued to him.
(28) No registered dealer shall keep his goods in any place or godown not mentioned in the registration certificate.
(29) Any dealer seeking permission under sub-section (13) of section 16 shall make an application to the assessing authority in form No.1 C. The application shall be accompanied by a chelan receipt from a Government Treasury for the fee specified in sub-section (13) of section 16 and consent from the owner of the premises where the exhibition, mela or other schemes are conducted. The assessing authority shall, if he is satisfied that the application is genuine and that the required fee has been remitted, issue the permission in Form No. 4 C.
(30) Any dealer who has opted for payment of presumptive tax under sub-section (5) of Section 6 may, opt to come out of the system of payment of presumptive tax by filing an application in Form No.1.
(31). Where a dealer who has opted for payment of presumptive tax under sub-section (5) of section 6 is likely to become in eligible for the payment of tax under that sub-section such dealer shall intimate the facts to the registering authority and the assessing authority atleast thirty days prior to the date from which he expects to so become ineligible and he shall be liable for payment of tax in accordance with the provisions of sub-section (1) and (2) of that section from the day following the day on which he has become ineligible.
(32) Any dealer paying tax in accordance with the provisions of sub section (1A) of section 6 may opt for payment of tax under section (5) of section 6 subject to the conditions of the said subsection from the next year onwards. Such dealer may file application in Form No.5A.