- 5. Registration Certificate.
(1) When the designated officer, after making such enquiry, as he deems appropriate, is satisfied that the particulars contained in the application are correct and complete and the specified fee has been paid, it shall register the person and issue him a registration certificate in
Form VAT-4 for principal place of business with a copy for every additional place of business within the State, free of cost. The registration certificate and its copies shall be issued within thirty days of submission application, complete in all respects, indicating the name of the additional place or places of
business. The registration certificate
shall be valid from the date of receipt of application for registration or from the date of commencement of the liability to pay tax, whichever is later.
- (2) The designated officer shall issue a fresh certificate in form VAT- 4, in place
of the registration certificate, already under the repealed Act.
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