(1) Within three months from the date of expiry of certificate of registration an application for its renewal shall be made to the jurisdictional Registering Authority in Form VAT-06 alongwith a fee of Rs. 500/- deposited in the Treasury.

(2) The Jurisdictional Registering Authority, subject to the condition that the quarterly returns for the preceding quarters have been filed and the tax due thereon has been paid shall renew the certificate of registration within seven days from the receipt of the application, if found in order, for a further period of five years.

(3) In case application for renewal is not in order, the same shall be returned to the applicant communicating the reasons in writing.