14. Issue of a registration certificate
(1)The authority competent to grant registration on receipt of application for grant of registration, shall having satisfied that the application is complete in all the respect and is accompained with the documents required under sub-rule (4) of rule 12, isssue the registration certificate in Form VAT-03, duly digitally signed by him within 24 hours of the receipt of the digitally signed application in Form VAT-01 or the receipt of duly signed acknowledgement generated through the official website of the department, as the case may be, along with required documents. The duly digitally signed certificate of registeration and branch certificate of registration,as the case may be, shall be forwarded to the dealer electronically on the email address as provided in Form VAT-01.
(1A)Where a registration certificate is issued under sub-rule (1),an enquiry to verify the facts and statement made in the application for registration shall be conducted by an officer not below the rank of Junior Commercial Tax Officer within forty-five days of such issuance. However, this enquiry shall be made within forty-eight hours in such cases which are selected on the basis of application of such criterion as notified by the Commissioner or in respect of whom the authority competent to grant registration has reason to believe early enquiry is necessary in the interest of revenue. In such cases the enquiry report shall also be submitted online through the website of the Department by the officer concerned within fourty eight hours from the issuance of certificate of registration.
(2) The registration certificate shall be kept at the principal place of business and it shall not be transferable.
(3) Where a dealer has more than one place of business, not being merely a godown or warehouse, the registration certificate shall be issued for the principal place of business as declared by the dealer in the application for registration and for each such other place of business, a certified copy of registration certificate to be known as the Branch Certificate of registration shall be issued.
(4)(a) The authority competent to grant registration or the authorized officer, while issuing the Branch Certificate of registration, shall mention in the original certificate of registration, full address of such other place(s) of business along with the name and style in which such business is carried on.
(b) In case, where, such other place(s) of business is/are outside his jurisdiction, he shall send a copy of the Branch Certificate of registration within seven days from the date of issue of such Certificate, to the Deputy Commissioner (Administration) of the concerned Zone, who after due verification of facts, shall inform back to the authority competent to grant registration or the authorized officer within thirty days of such communication.
(5) The Branch Certificate of registration shall be valid so long as the original certificate of registration is valid, unless revoked earlier. |