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| 9. Grant of Certificate of Registration M. VAT RULES | |
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(1) Where a dealer applying for registration is a firm, Hindu undivided family, body corporate or association of individuals or a department of a Government, the certificate of registration shall be issued in Form 102 by the registering authority in the name of such firm, family, body corporate, association or the department of the Government , as the case may be.
(2) Where a certificate of registration is issued on an application made therefore, then,-
(a) if it was made within the period specified in clause (a) of sub-rule (1) of rule 8, it shall take effect from the appointed day;
(b) if it was made within the period specified in clause (b) of sub-rule (1) of rule 8, it shall take effect from the time on which the dealer's turnover first exceeded the relevant limit specified in sub-section (4) of section 3;
(c)if it was made within the period specified in clause (c) of sub-rule (1) of rule 8, it shall take effect from the day, the dealer becomes liable to pay tax under the Central Sales Tax Act, 1956;
( The above clause (c) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(d)if it was made on account of incurring liability under sub-section (8) of section 3, it shall take effect from the date of succession if it is made within thirty days of the incurring of such liability;
(In place of above clause (d) following clause (d) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(d) if it is made on account of incurring liability under sub-section (8) of section 3, it shall take effect
from the date of succession if it is made.-
(i) within sixty days in case of succession of business as provided in sub-section (1) of section 44; and
(ii)within thirty days in case of succession of business as provided in sub-section (4) of section 44"
(e)if it is made any time after the change of address of business to a different local area, it shall take effect from the date of the said change of address;
( The above clause (e) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(f) if it is made under sub-section (9) of section 3, it shall take effect from the date of application if the conditions laid down in the rules and section 16 are fulfilled; and
(g) if such application was made after the expiry of the aforesaid period, it shall take effect from the date on which the application was made.
(3) Where the dealer has two or more places of business within the jurisdiction of the registering authority, the registering authority shall issue to the dealer one copy of the certificate of registration for each additional place of business (not being merely a warehouse) specified in the application for registration.
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