(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 of the Act who intends to establish a business for manufacturing of goods of value exceeding Rupees one lakh for sale, or to carry on business in respect of goods of value exceeding Rupees three lakhs during a period of twelve consecutive months, shall make an application in Form VAT-101 to the registering Authority under whose jurisdiction the place of business is situated, for registration under sub section(1) of section 26 of the Act.

(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) Omitted.

(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) Omitted.

(7) Every dealer registered under the repealed Act, whose certificate of registration remains valid on the date immediately preceding the appointed day and who is liable to pay tax under the Act, shall be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 any dealer has more than one place of business inside the state falling under the jurisdiction of different registering authorities and such dealer failing to intimate the principal place of business to the registering authority within the stipulated time period, the registering authority (s) may report such cases to the Commissioner for deciding the principal place of business. The Commissioner, on receipt of such information or on his own motion and after such enquiry as deemed necessary may decide the principal place of business and the registering authority concerned may be intimated to issue certificate of registration to the dealer.

(8) Omitted.

(8-a) -Every dealer, who is deemed to be registered under sub-section (5) of section 25 and liable to pay VAT under section 11 or liable to pay turnover tax under section 16, and who has not submitted the information required to be submitted in Form VAT-1 shall furnish the said information and declarations in Form VAT-1 to the registering authority, within three months from the date of effect of this sub-rule.

(8-b) in cases where dealers deemed to be registered under sub section (5) of section 25 and assigned with TIN have furnished the required information in VAT-1, but registration certificates have not been issued, such pending cases shall be transferred to the circle office for issue of registration certificate.

(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.

(10) in cases where registration certificates have not been issued on applications received in the range office in Form VAT-101 such pending applications, with all enclosures shall be transferred within 15 days from the date of effect of this sub-rule to the circle office under which the place of business or the principal place of business, in case there is more than one place of business, of the dealer is situated.