(1) Every dealer (other than a dealer opting for composition and a casual dealer) liable to be registered under section 21 or any dealer who desires to register voluntarily under section 23 or a manufacturer who wants a provisional registration under section 24 shall submit an on line application in Form-2 to the Prescribed Authority within whose jurisdiction the principal place of business of the dealer is situated.

(2) Every application shall be made 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 the managing partner or an adult partner thereof; (c) a Hindu Undivided Family (HUF), by the Karta or an adult member thereof; (d) a body corporate (including a company, a co-operative society, or a corporation or a local authority), by a Director, Manager, Secretary or the Principal Officer thereof or by a person duly authorised to act on its behalf; (e) an association of persons to which sub-clause (b), (c) or (d) does not apply, by the Principal Officer thereof or person managing the business and (f) any Government Department by the head of the office or by a person duly authorized to act on its behalf.

(2A) A hard copy of such application duly signed and verified by the person as mentioned in sub-rule (2) along with the hard copies of relevant documents uploaded with the e-application shall be submitted to the Prescribed Authority within whose jurisdiction the principal place of business of the dealer is situated. The Finance (Taxation) Department is empowered to do away with this requirement in due course of time.

(3) the person making an application for registration shall specify the capacity in which he does so and in case such application is being made by virtue of authority derived from other(s), he shall also upload the document of such authority.

(4) Every person signing and verifying such application shall furnish two copies of his recent photograph of passport size along with the application.

(5) The photographs should be signed before the Prescribed Authority when he is called upon to do so, whenever the photograph is furnished.

(6) Where a dealer has more than one place of business within the State, he shall make a single application in respect of all such places specifying therein one of such places as the principal place of business and submit such application to the Prescribed Authority within whose jurisdiction the principal place of business of the dealer is situated.

(7) A fee of one hundred rupees shall be payable in respect of every application for registration.

(7A) every person making online application shall upload one copy of his recent photograph of passport size, a copy of the challan showing deposit of the required application fee, a copy of PAN card issued under the Income Tax Act, 1961 and one or more documents of identity proof of the applicant as specified below:

(a) Copy of the first and the last page of his passport,

(b) Copy of his driving license,

(c) Copy of his elector photo identity card,

(d) Copy of the bank passbook showing name, address of the holder with the last page of details of transactions.

(8) An applicant shall obtain printout of registration certificate after the Prescribed Authority grants registration to him online. Such certificate shall remain in force subject to the provisions of the Act and the Rules and the restrictions and conditions specified in the certificate.

(9) Every certificate of registration shall bear Taxpayer Identification Number (TIN).

(10) Every registered dealer shall display his certificate of registration at a conspicuous place at the principal place of business mentioned in such certificate, and a certified copy of such certificate shall be displayed at a conspicuous place at every other place of business within the State.

(11) The Prescribed Authority shall deactivate forthwith certificate of registration granted to a dealer who discontinues or transfers his business or otherwise gets his registration certificate cancelled. However, the trail of the activities against the certificate of registration are to be maintained.

(12) A dealer or person who voluntarily applies for registration under section 23 must have a current bank account and copy of the concerned passbook showing name and address of the holder with the last page of the details of transactions shall be uploaded along with the online application for registration.

(13) Every dealer, who opts for composition scheme under section 20 or a casual dealer shall apply online for registration in Form-4. He shall be granted certificate of registration in Form-5 and shall be assigned with a General Registration Number (GRN), which shall be mentioned in the certificate of registration.

(14) The dealer opting for composition scheme and the casual dealer shall quote his General Registration Number (GRN) in all retail invoices issued, returns furnished and all correspondences with the Prescribed Authority.

(15) omitted w.e.f. 02-08-2016.

(16) omitted w.e.f. 02-08-2016.

(17) Where any dealer is engaged in different kinds of business activities and the dealer is required to obtain Taxpayer Identification Number (TIN) for one kind of such business Activity but is permitted to opt for General Registration Number (GRN) for the other activity or activities, he shall be allotted TIN as well as separate and distinct GRN for each type of business activity qualifying for separate composition scheme(s) notified under the Act. The dealer shall keep separate sets of accounts in respect of each of such activities and shall submit separate returns, statements or communication to the concerned Prescribed Authority.

(18) Where any dealer sets up any additional new industrial unit(s) of production and intends to avail benefit of tax concession as per scheme announced by the Government, he shall have to file online separate application for registration in Form-2 in each of such cases and shall be allotted separate and distinct Tax Identification Number (TIN) by the concerned Prescribed Authority. The dealer shall keep separate sets of accounts in respect of each of such units of production and shall submit separate returns, statements or communications to the concerned Prescribed Authority.

(19) Notwithstanding anything contained elsewhere in this rule, if the Commissioner is satisfied that the circumstances exist which render it necessary for the registration process to be completed manually instead of online, he may authorize the Prescribed Authority by an order to accept manual application for registration and/or to complete the process manually. The applicant in such cases shall have to attach attested copies of the documents required to be uploaded under provisions of this rule and shall have also to affix his signature, date and status in relation to the business at bottom on every page of the application form.