Saawariya & Co.

R.32 Registration of Dealers U.P. VAT RULES

CHAPTER III

Registration, Security and Maintenance of Accounts

R.32 Registration of Dealers-

(1) For the purpose of obtaining registration certificate under the Act, the dealer shall present application in Form VII-G in case of Government Department and in Form VII in other case, as the case may be,completed in all respects before the Registering Authority of the Circle in which principal place of his business is situated.

(2) Each registration application shall be accompanied by satisfactory proof of deposit of the fee along with late fee, if any, and penalty specified in the Act, where payable and certified copy of any two of the following;

(a) Electoral Identity Card issued by Election Commission of India;

(b) PAN Card issued by Income Tax Department, Government of India;

(d) Bank Passbook

Provided that the registering authority shall not accept incomplete application for registration.

(3) Application, for endorsement, referred to in sub-section (5) of section 17, on the certificate of registration issued under the Uttar Pradesh Trade Tax Act, 1948, shall be presented by the dealer before the registering authority within 60 days from the date of commencement of the Act in form VIII along with annexures, completed in all respects.

(4) Every dealer, referred to in sub-section (2) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days of the commencement of the Act in Form IX along with annexures, completed in all respects before the registering authority.

(5) Every dealer, referred to in sub-section (3) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days from the date of issue of registration certificate to him in Form X along with annexures, completed in all respects before the registering authority.

Provided that every dealer referred to sub rule 3, 4, 5 of this rule shall also submit form VII or VII-G, as the case may be, completed in all respect, a long with the application

(6) All applications referred to in sub-rule (1), sub-rule (3), sub-rule (4) and sub-rule (5) shall be duly filled in and signed by the person described in column 2 of the table below and shall use the status code describe in column 3 of the table

Sl. No.	Description	Status code
1	2	3
1-	The proprietor in case of proprietorship business ; or	0	1
2-	A partner duly authorized by all other partners in case of partnership business; or	0	2
3-	The Karta in case of Hindu Undivided Family; or	0	3
4-	The Managing Director or Director or a person authorized by the Board of Directors, in the case of limited companies; or	0	4
5-	The President or Secretary in the case of Society or a Club; or	0	5
6-	The Head of the office or any other person authorized by him in case of a department of a State Government or the Central Government; or	0	6
7-	The guardian of minor where business is in the name of the minor; or	0	7
8-	Duly authorized person having a general power of attorney where business is in the name of an incapacitated person, or	0	8
9-	Trustee in case of a trust, or	0	9
10-	In any other case, person duly authorized by dealer or any other officer authorized by competent authority	1	0

(7) Every application for registration received under sub-rule (1) shall be disposed of in the manner provided in section 17 in following schedule of time:

(a) Biometric data and verification from original documents – one week;

(b) Site inspection and digital photograph of premises – one week;

(d) Issue of TIN –six days.

(8) If the registering authority after enquiry may thinks fit, is satisfied that application is in order and information & documents submitted are correct and genuine, he shall caused the dealer to be registered with effect from the date of receipt of registration application.

Provided that where the Registering Authority has demanded security under section 19, the dealer shall be registered and granted a certificate of registration only if the security so demanded has been furnished to the satisfaction of such Registering Authority

Provided further that Joint Commissioner [Executive]may permit the registering authority beyond the period of 30 days if he is satisfied that the reasons exists preventing the Registering Authority to dispose of the registration application within 30 days.

(9) If registering authority is satisfied that application is not in order or information given is not correct or document are forged or not genuine or security demanded has not been furnished, the registering authority shall reject the application and shall inform the dealer accordingly.

Provided registration application shall not be rejected without giving reasonable opportunity of hearing to the applicant.

(10) Certificate of registration shall be issued by the Registering Authority in Form XI.

(11) Every registration certificate issued under sub-rule (8) shall bear a number called Taxpayer’s Identification Number (TIN).

(12) TIN referred to in sub-rule (11) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.

(13) Where there is no Registering Authority in any circle, assessing authority having jurisdiction over the principal place of business of the dealer shall be registering authority.

(14) If dealer fails to furnish the application as provided under sub rule 3, 4 and 5 within the prescribed time the person who had signed the registration application for the grant of registration under section-8-A or 8-B of the erstwhile Act shall be the only person as authorized signatory for authentication of tax invoice or any other document.

Explanation: Taxpayer’s Identification Number, granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, shall be deemed to be Taxpayer’s Identification Number issued under the Act.

(15) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act and other matters related to registration.

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