(1) An application for renewal of certificate of registration shall be made to the Assessing Authority in Form ST-6-A alongwith a fee of Rs. 500/- within three months from the date of its expiry. The fee shall be deposited in cash in the Treasury.

(2) The Assessing Authority, subject to the condition that the quarterly returns for the preceding years have been filed, may renew the certificate or registration for a period not exceeding five years at a time.

Provided that the Assessing Authority shall renew the certificate of registration within 7 days from the date of receipt of the application on the prescribed form duly completed and in case the application is not in order return the same alongwith the reasons for refusal or renewal in writing.

Provided further that the dealers involved in the execution of works contracts, in whose case tax is deducted at source, shall not be required to pay any renewal fee and registration, once granted, shall remain valid unless cancelled.