(1) Every dealer, other than a casual trader, liable for registration under the Act, unless exempted for registration by the Government by notification issued under section 10, and the dealers provisionally registered under section 6, shall, within thirty days of becoming so liable, apply to the registering authority of the area in which his principal place of business is situated.

(2) The application for registration shall be submitted, in FORM-A accompanied by the proof of payment of fees and a tax return of estimated turnover for twelve months in FORM - I in respect of dealers intending to pay tax under section 14, in Form - J for dealers exclusively dealing in goods mentioned in Part-A of the Fifth Schedule and the Sixth Schedule, in Form - K for the dealers intending to pay tax under section 19 and in Form - L in respect of the dealers intending to pay tax under section 15(2) of the Act. Further the application shall be submitted affixing the photograph(s) of the applicant(s) and shall be signed by -

(i) in the case of a proprietary concern, by the proprietor or proprietrix as the case may be,

(ii) in the case of a Hindu Undivided family, by the Karta,

(iii) in the case of a company, by all the Directors or any officer so authorised by the Board of Directors with the Common Seal of the Company,

(iv) in the case of a local authority, by its principal officer ,

(v) in the case of a firm, by all partners thereof not being a minor and for a minor partner by the guardian,

(vi) in case of any other dealer, by a person so authorised to act in his behalf.

(vii) in case of existing dealers under the repealed Pondicherry General Sales Tax Act, 1967, there is no requirement to file estimated turnover return.

(3) (a) Every partnership business shall furnish details regarding the partners in Form -B to the registering authority along with application for registration.

(b) If a partner retires without the partnership firm being dissolved, he shall furnish details in Form - C prescribed under this rule to the registering authority.