Registration

Registration.-

1. (1) Every dealer liable to pay tax under sub-section
2. (1) or
3. (3) of section 6 shall get himself registered by submitting an application to the authority competent to grant registration, in such form and in such manner and within such time as may be prescribed.
4. (2) When a dealer, who is liable to get registration, does not make application under sub-section (1), the authority competent to grant registration, after affording an opportunity of being heard to such dealer, shall grant him a certificate of registration from the date he becomes liable to pay tax under this Act and such registration shall take effect as if it has been granted under sub-section (1).
5. (3) Any person intending to commence or having commenced a business may, notwithstanding that he is not liable to get registration under sub-section (1), apply to the authority competent to grant registration in the prescribed form for registration.
6. (4) The certificate of registration so granted shall not be transferable and it shall remain in force unless it is cancelled.
7. (5) Every person who, on the day immediately preceding the appointed day, is registered under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) in the State, shall be deemed to be registered under this Act with effect from the appointed day.
8. (6) Any person already registered or seeking registration under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) and applying for registration under this Act shall be deemed to be registered.
9. (7) The authority competent to grant registration and the authority competent to amend, cancel and revoke the registration shall be such as may be authorized by the Commissioner.
10. (8) The detailed procedure for registration, amendment in registration, cancellation of registration and revocation of cancelled registration shall be such as may be prescribed.
11. (9) Subject to the other provisions of this Act, where a dealer makes an application for registration he may start collecting tax on his sales in accordance with the provisions of this Act from the date of such application and in that case all the provisions of this Act, as are applicable to a registered dealer, shall mutatis mutandis apply to him.