(1) A dealer, who is liable to be registered under section 23 and any dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, other than a reseller as referred to in the proviso to sub-rule (1) of rule 5, shall make an application in Form 1, as available in the website of the Directorate of Commercial Taxes, West Bengal, for registration under section 24, to the appropriate registering authority as authorised by the Commissioner,-

(a) firstly, by making such application for registration in Form 1, either under digital signature or without any digital signature electronically through such web site; and

(b) secondly, by sending by registered post or speed post, the application for registration in Form 1 in paper form, generated from the computer after transmission of the said Form 1 electronically under clause (a), signed and verified as specified therein and accompanied by one copy of the challan referred to in sub-rule (4), or one copy of receipt obtained on payment referred to in sub-rule (5), of rule 43 evidencing payment of rupees one hundred,to the appropriate registering authority, as authorised by the Commissioner, towards fee for registration within ten days from the date of making application for registration in Form 1 electronically under clause (a).

Provided that where the appropriate registering authority in respect of a dealer is other than of Central Registration Unit, such dealer may submit the application for registration in Form 1 in paper form and the evidence for payment of fee for registration as referred to in clause (b) above, either by post or in person before that registering authority within ten days from the date of making application for registration in Form 1 electronically under clause (a).

Provided further that where the application is made under digital signature and payment of fee and security, if any, is made through GRIPS, compliance of the provisions of clause (b) shall not be required, where the scanned copies of declarations and documents, as referred to in sub-rule (2), duly signed by the applicant are uploaded to the said website.

(2) Such application for registration in Form 1 in paper form shall be accompanied by declaration(s) in Annexure A or Annexure B, referred to sub-rule (3), and sub-rule (4), of rule 5, to the said Form affixed with one copy of the recent passport size photograph of the person or persons referred to in those sub-rules and duly filled in, signed and verified, in the similar manner as provided in those sub-rules in relation to making of application for registration under rule 5 and also the authenticated copies of the document(s) referred to in the Form 1, which are required to be furnished along with such Form 1 in paper form including the receipt sent to the dealer electronically acknowledging the receipt of the application for registration in Form 1 made electronically by such dealer mentioned in clause (a) of sub-rule (1):

Provided that the provisions of the first proviso, second proviso and the third proviso, to subrule (4) of rule 5, shall, mutatis mutandis, apply in respect of making of application for registration under this rule.

Provided further that where a dealer is not able to furnish the authenticated copy of document(s) relating to certain information as referred to in Form 1, such a dealer may, in lieu of the said document(s), furnish a certificate, affidavit, etc. as given in the said website.

(3) The application for registration in Form 1 shall be deemed to have been received under this rule on the date on which, after making of the application for registration in Form 1 electronically by the dealer under clause (a) of sub-rule (1), the application in Form 1 in paper form accompanied by the documents referred to in clause (b) of sub-rule (1) and sub-rule (2), is received by the authority referred to in sub-rule (1).