(1) Every dealer, who does not have more than one place of business, liable to be registered under sub-section (1) of section 25 shall make an application for registration in Form VAT-101 to the registering authority under whose jurisdiction the place of business is situated.

(2) Any person, not being liable to pay tax under section 10, who intends to establish a business for manufacturing or processing of taxable goods of value exceeding rupees two lakh in a year for sale under sub-section (1) of section 26 shall make an application in Form VAT-101 to the registering authority, under whose jurisdiction the place of business is situated.

(3) Every dealer, who has more than one place of business within the State, liable to be registered under sub-section (1) of section 25 shall declare one of such places of business as the principal place of business and make an application in Form VAT-101 to the registering authority under whose jurisdiction such principal place of business is situated.

(4) A dealer or a person making application for registration under sub-rule (1), sub-rule (2) or sub-rule (3) may, on his option, furnish such application to the registering authority, as specified under sub-rule (6), under whose jurisdiction the place of business is situated :

Provided that all applications for registration under sub-rule (1), sub-rule (2) and sub-rule (3), received in the Assessment Unit or circle shall, after initial processing, be submitted to the appropriate registering authority as specified in sub-rule (6).

(5) For the purpose of making an application for registration under this rule, a warehouse or godown, where no books of account are kept, shall not be deemed to be a place of business.

(6) The registering authority as referred to in these rules, shall mean -

(a) registering authority of the circle in respect of the dealers liable to pay turnover tax under section 16 ;

(b) registering authority of the range in respect of dealers liable to pay VAT under section 14 or 15.

(c) registering authority of the range in respect of any person, who applies for grant of voluntary registration under sub-section (1) of section 26.

(7) Every dealer registered under the repealed Act, whose certificate of registration remains valid on the date immediately preceding the appointed day and who is liable to pay tax under the Act, shall be deemed to be a registered dealer under subsection (5) of section 25:

Provided that, where a dealer has more than one place of business in the State, he shall be issued with one certificate of registration in respect of the principal place of business or such other place of business, as may be determined as appropriate by the registering authority in accordance with proviso to sub-section (5) of section 25.

(8) Every dealer, who is deemed to be registered under sub-section (5) of section 25, shall furnish information and declarations in Form VAT-1 to the appropriate registering authority as specified under sub-rule (6), within thirty days from the appointed day.

(9) The application for registration in Form VAT-101 shall be accompanied with fee as specified in rule 125 and declarations:-

(a) in respect of the address of additional places of business, branch offices, warehouses or godowns situated inside the State in Form VAT-101-A.

(b) in respect of the address of additional places of business, branch offices, warehouses or godowns situated outside the State in Form VAT-101-B.

(c) in respect of the personal details of the proprietor, each of the partners, directors, authorised officer or karta of the business in Form VAT-101-C, affixing thereto two sets of specimen signature and two copies of self-signed passport size photographs of :

(i) the proprietor, in case the applicant is a proprietorship concern;

(ii) the partners (each of the partners individually), in case the applicant is a partnership firm;

(iii) the managing director, director or the officer duly authorised by the Board of Directors through a resolution, in case the applicant is a company incorporated under the Companies Act, 1956;

(iv) the president, secretary or duly authorised officer, in case the applicant is an association of persons;

(v) the karta, in case the applicant is a Hindu Undivided Family;

and the said form shall be duly filled in, signed individually by the aforesaid person(s), as applicable, and verified in the manner specified in the form.

(d) in respect of the bona fides of the applicant by two registered dealers;

(e) in respect of name and address alongwith the signature of the manager or employee of the business or any other person associated with the business in Form VAT-101-D, who have been authorised to receive notice, order or communication under the Act and these rules on behalf of the dealer and the service of such notice, order or communication on whom, shall be binding on the dealer:

Provided that any change in the information furnished in FormVAT-101-D shall be intimated to the registering authority within seven days from the date of occurrence of such change and the intimation shall be accompanied by a fresh declaration in Form VAT-101-D incorporating therein such changes.