Registration of dealers

The Chhattisgarh Value Added Sales Tax Act, 2005

Tax2005147 sections

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Statutory text

(4) A dealer or person who though not liable to pay tax under section 3 desires to obtain a registration certificate voluntarily, may make an application to the commissioner in such form and manner as may be prescribed giving correct and complete particulars therein. Such application shall be accompanied by an affidavit in support of the particulars given in the application and also a satisfactory proof of payment of registration fee of five hundred rupees, in that behalf. Where a dealer or person undertaking works contract makes the application a copy of award of the contracts shall also accompany the application. Provided that no registration fee shall be payable under clause (a) where the application is made by a person holding a provisional registration certificate under Section 17. (5) (a) On the day the application for grant of a registration certificate as required by sub-section (1) or section (2) is received, the said authority shall grant the applicant a temporary registration certificate in the prescribed form. (b) After issue of the temporary registration certificate on application referred to in clause (a), the commissioner shall require the applicant to produce before him evidence and document in respect of the particulars given in the application and also the accounts relating to the business for verification. On production of the evidence, documents and account the commissioner shall verify the particulars given in the application. On being satisfied about the correctness of the particulars, the commissioner shall issue to the applicant a permanent registration certificate in the prescribed form not later than thirty days of the date of receipt of the application for grant of registration certificate. (c) If the commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing reject the application and cancel the temporary registration certificate issued to the applicant under clause (a) from the date of its issue, not later than thirty days of the date of receipt of the application. (6) The registration certificate granted under sub-section (4) shall take effect from- (a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) within the period prescribed under clause (a) or specified in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits specified in sub-section (1) of section 4. (b) in a case where a dealer required to get himself registered under sub-section (2) has applied for registration after the expiry of the prescribed or specified period as the case may be, the date on which he applies for registration. (c) in a case where a dealer required to apply for registration under clause (c) of sub-section (2) has applied for registration within thirty days of the transfer of business, the date of transfer of the business. (d) in a case where a dealer required to get himself registered under clause (c) of sub-section (2) has applied for registration after the expiry of thirty days of the transfer of business, the date on which he applies for registration. (e) where a dealer has applied for registration voluntarily under clause (b) of sub-section (4), the date of such application. (7) Without prejudice to the provisions of sub-section (6) of section 21, when a dealer has without reasonable cause, failed to get himself registered within the prescribed time as required by sub-section (1) or sub-section (2), the commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty in addition to the fee payable, a sum not exceeding rupees five hundred. (8) Every dealer who at the commencement of this Act holds a registration certificate under the provisions of the Act repealed by this Act shall, on such commencement, be deemed, for all purposes of this Act, to be a dealer registered and holding a registration certificate under this section. (9) If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of section 19- (a) sells or otherwise disposes off his business or any part or place or his business or effects or comes to know of any other change in the ownership of the business, or (b) discontinues his business or changes his place of business or opens a new place of business, or (c) changes the name or nature of his business, he or if he dies, his legal representative shall, within the prescribed time, inform the prescribed authority accordingly. (9) (a) The commissioner shall- (i) on an application made by a registered dealer for amendment of his registration certificate in pursuance of the provisions of sub-section (8) or otherwise, amend the registration certificate of the dealer or reject the application, within 30 days of the date of receipt of such application, after making such enquiry as he deems fit and (ii) on being satisfied that the registration certificate issued to a dealer requires amendment with regard to certain particulars specified therein, amend the registration certificate after giving the dealer an opportunity of being heard. (b) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of the events specified in sub-section (8), such amendment shall take effect from the date such event has taken place and in all other cases falling under the said sub-clause the amendment shall take effect from the date of application. An amendment made under sub-clause (ii) of clause (a) shall take effect from the date of order for making such amendment. (10) When- (a) a registered dealer discontinues or transfers his business; or (b) the liability of a registered dealer to pay tax ceases; or (c) a registered dealer has been granted a registration certificate by mistake; or the commissioner may either on his own motion or on the application of the dealer in this behalf cancel the registration certificate but notwithstanding such cancellation the dealer shall be liable to pay tax for the period during which his registration certificate remained in force. Provided that where the commissioner proposes to cancel the registration certificate under this sub-section, he shall give the dealer an opportunity of being heard. (11) Any dealer,- (i) whose application for registration is rejected under clause (c) of sub-section (5); or (ii) whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (10); shall for the purpose of sub-section (6) of section 21 be deemed to be a dealer, who has failed to apply for registration, but shall not be liable to pay any penalty under the said sub-section.

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