(6)The registering authority as referred to in these rules, shall mean

Transcription

1 CHAPTER IV REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION 15. Application for registration. (1) Every dealer, who does not have more than one place of business, liable to be registered under sub-section (1) of section 25 shall make an application for registration in Form VAT-101 to the registering authority under whose jurisdiction the place of business is situated. (2) Any person, not being liable to pay tax under section 10, who intends to establish a business for manufacturing or processing of taxable goods of value exceeding rupees two lakh in a year for sale under sub-section (1) of section 26 shall make an application in Form VAT-101 to the registering authority, under whose jurisdiction the place of business is situated. (3) Every dealer, who has more than one place of business within the State, liable to be registered under sub-section (1) of section 25 shall declare one of such places of business as the principal place of business and make an application in Form VAT-101 to the registering authority under whose jurisdiction such principal place of business is situated. (4) A dealer or a person making application for registration under sub-rule (1), sub-rule (2) or sub-rule (3) may, on his option, furnish such application to the registering authority, as specified under sub-rule (6), under whose jurisdiction the place of business is situated : Provided that all applications for registration under sub-rule (1), sub-rule (2) and sub-rule (3), received in the Assessment Unit or circle shall, after initial processing, be submitted to the appropriate registering authority as specified in sub-rule (6). (5) For the purpose of making an application for registration under this rule, a warehouse or godown, where no books of account are kept, shall not be deemed to be a place of business. (6)The registering authority as referred to in these rules, shall mean

2 (a) registering authority of the circle in respect of the dealers liable to pay turnover tax under section 16 ; (b) registering authority of the range in respect of dealers liable to pay VAT under section 14 or 15. (c) registering authority of the range in respect of any person, who applies for grant of voluntary registration under sub-section (1) of section 26. (7) Every dealer registered under the repealed Act, whose certificate of registration remains valid on the date immediately preceding the appointed day and who is liable to pay tax under the Act, shall be deemed to be a registered dealer under subsection (5) of section 25: Provided that, where a dealer has more than one place of business in the State, he shall be issued with one certificate of registration in respect of the principal place of business or such other place of business, as may be determined as appropriate by the registering authority in accordance with proviso to sub-section (5) of section 25. (8) Every dealer, who is deemed to be registered under sub-section (5) of section 25, shall furnish information and declarations in Form VAT-1 to the appropriate registering authority as specified under sub-rule (6), within thirty days from the appointed day. (9) The application for registration in Form VAT-101 shall be accompanied with fee as specified in rule 125 and declarations:-. (a) in respect of the address of additional places of business, branch offices, warehouses or godowns situated inside the State in Form VAT-101-A. (b) in respect of the address of additional places of business, branch offices, warehouses or godowns situated outside the State in Form VAT-101-B. (c) in respect of the personal details of the proprietor, each of the partners, directors, authorised officer or karta of the business in Form VAT-101-C, affixing thereto two sets of specimen signature and two copies of self-signed passport size photographs of :

3 (i) (ii) (iii) (iv) (v) the proprietor, in case the applicant is a proprietorship concern; the partners (each of the partners individually), in case the applicant is a partnership firm; the managing director, director or the officer duly authorised by the Board of Directors through a resolution, in case the applicant is a company incorporated under the Companies Act, 1956; the president, secretary or duly authorised officer, in case the applicant is an association of persons; the karta, in case the applicant is a Hindu Undivided Family; and the said form shall be duly filled in, signed individually by the aforesaid person(s), as applicable, and verified in the manner specified in the form. (d) in respect of the bona fides of the applicant by two registered dealers; (e) in respect of name and address alongwith the signature of the manager or employee of the business or any other person associated with the business in Form VAT-101-D, who have been authorised to receive notice, order or communication under the Act and these rules on behalf of the dealer and the service of such notice, order or communication on whom, shall be binding on the dealer: Provided that any change in the information furnished in Form VAT-101-D shall be intimated to the registering authority within seven days from the date of occurrence of such change and the intimation shall be accompanied by a fresh declaration in Form VAT- 101-D incorporating therein such changes. 16. Registration of dealers under special circumstances. (1) Where a dealer has no fixed place of business in the State but sells or supplies or purchases goods either direct or through travelling agents, salesmen or having one or more place(s) of business in the State, sells, supplies or purchases goods in circles or ranges, other than

4 those in which such place(s) of business are situated, the Commissioner may, notwithstanding anything contained in these rules, by general or special order in writing, direct that such dealer shall be registered in a circle or range constituted by the Government and specified by him in such order (2) A dealer shall make an application in form VAT-101 to the Commissioner for registration under sub-rule (1) (3) Where the Commissioner, after causing such enquiries as he deems necessary, is satisfied that the application is correct and complete with the information and declaration as required therein or may have been required in course of such enquiries have been furnished, may, by order, under sub-rule (1), direct the dealer to be registered in the circle or range as specified in that order. (4) The registration of the dealer under sub-rule (1) shall be subject to the provisions of rules 15, 18 and Failure to be registered. (1) If a dealer liable to pay tax under the Act fails to get himself registered under sub-rule (1) of rule 15, the registering authority shall issue him a notice to show cause in Form VAT-111 and, after hearing him, impose penalty under sub-section (1) of section 28. (2) Where penalty under sub-section (1) of section 28 is imposed on the dealer for failure to get registered under sub-rule (1), the registering authority shall issue a notice of demand in Form VAT-313 along with the order imposing penalty. 18. Issue of certificate of registration. (1) Where the registering authority, after examination of the application for grant of certificate of registration and after conducting or causing to be conducted such enquiries as he deems necessary, is satisfied that the applicant- (i) is a bona fide dealer; (ii) has furnished correct and complete particulars, information, evidence and declarations as specified in rule 15 or as may have been required; (iii) has duly complied with any directions given;

5 (iv) has filled in the application for registration correctly and completely and has paid the prescribed fee; (v) has paid the dues payable by him in respect of any business under the provisions of the Act or repealed Act or Central Sales Tax Act, 1956; and (vi) has paid in full, the security if any, demanded under rule 24, or any person associated with him was earlier granted a certificate of registration either under the Act or under the repealed Act, and the grounds for which such certificate was cancelled, no longer exists, he shall register the dealer and issue him a certificate of registration. (2) Where a dealer is deemed to be a registered dealer under the Act in accordance with sub-rule (7) of rule 15, the registering authority of the circle or range, as the case may be, shall register and issue him a certificate of registration and the certificate of registration so issued shall be effective from the appointed day. Provided that where a dealer registered under section 9-C of the repealed Act is deemed to be registered under the Act, the registering authority of the range shall issue him a certificate of registration, and the certificate of registration so issued shall remain in force till the expiry of the period of validity of registration under the repealed Act. (3) The certificate of registration in respect of a dealer liable to pay tax under clause (a) of section 9 shall be in Form VAT-103 and the certificate of registration in respect of dealers liable to pay tax under clause (b) of section 9 shall be in Form VAT (4) The certificate of registration in respect of a person, who has been granted voluntary registration under sub-section (1) of section 26 shall be in Form VAT-103. (5) The certificate of registration granted under sub-rule (1) shall be in force for such period as may be specified therein: Provided that for good and sufficient reasons to the satisfaction of the registering authority, the period for which the registration is in force can be extended, but in no case such extension shall be allowed beyond a period of one year at a time.

6 (6) A dealer, who has been granted voluntary registration under sub-rule (1) shall, on commencement of commercial production, intimate in writing to the registering authority of the range along with the certificate of registration issued for endorsement of the date of such production. 19. Assignment of Taxpayers Identification Number (TIN) and Small Retailers Identification Number (SRIN). (1) Every dealer, who has been issued with a certificate of registration in Form VAT-103, shall be assigned with a Taxpayers Identification Number (hereinafter referred to as TIN) and this number shall be mentioned in the certificate of registration. (2) Every dealer, who is deemed to be registered under sub-section (5) of section 25 and has already been assigned with TIN under the repealed Act, shall not be assigned with any fresh TIN and the TIN so assigned shall be mentioned in the certificate of registration: Provided that where a dealer is deemed to be registered under sub-section (5) of section 25 and has not been assigned with a TIN under the repealed Act, he shall be assigned, subject to the provisions of sub-rule (1) with a TIN and shall be mentioned in the certificate of registration. (3) The TIN shall be of a unique number comprising eleven numerals, the first two numerals representing the State code and it shall be mentioned prominently on each tax invoice, return, documents relating to inter-state transactions, exports and all correspondences with any Sales Tax authority, the Commissioner or the Tribunal, as the case may be. (4) Every dealer, who has been granted certificate of registration in Form VAT- 001, shall be assigned with a Small Retailers Identification Number (hereinafter referred to as SRIN) and this number shall be mentioned in the certificate of registration. (5) The SRIN shall comprise seven numerals, the first two numerals representing the circle code. (6) A dealer referred to in sub-rule (4) shall mention his SRIN in all retail invoices issued, returns furnished and all correspondences with any Sales Tax authority, the Commissioner or the Tribunal, as the case may be.

7 (7) A dealer deemed to be registered under sub-rule (7) of rule 15 shall be assigned with a TIN or SRIN, subject to the provisions of sub-rules (1), (2) and (4). 20. Certificate of Registration not transferable. No certificate of registration issued under sub-rule (1) or (2) of rule 18 and TIN and SRIN assigned under sub-rule (1), (2) or (4) of rule 19 shall be transferred. 21. Issue of certificate of registration to the dealer. The registering authority shall provide the dealer with a certificate of registration for the principal place of business and a copy of it for each of the additional place of business specified therein. 22. Display of certificate of registration. The certificate of registration shall be kept and displayed at a conspicuous place in the principal place of business and additional place of business to which it relates. 23. Issue of duplicate copy of certificate of registration. (1) Any dealer may, upon application, obtain from the registering authority, on payment of a fee as specified in rule 125, a duplicate copy of the certificate of registration issued in his favour which may have been lost, destroyed or mutilated. (2) Where a dealer makes an application for a duplicate copy of the certificate of registration under sub-rule (1), he shall surrender alongwith the application, the mutilated copy of such certificate of registration or file an affidavit swearing therein the circumstances under which the certificate of registration was lost or destroyed and in case of loss, the steps taken to recover the same. (3) The loss of any certificate of registration shall be reported to the registering authority soon after the loss comes to the knowledge of the dealer and the fact of loss shall be widely publicised in local daily newspapers. 24. Demand of security. (1) The registering authority, for good and sufficient reasons and for ensuring lawful conduct of a registered dealer and safe custody of waybills or any other forms issued under the Act and these rules may require such dealer,

8 to pay within fourteen days from the date of receipt of the notice in Form VAT-104, a reasonable security or additional security as demanded for the purpose. (2) The registering authority, for good and sufficient reasons may, require a dealer, who has applied for registration under the Act to pay, within fourteen days, from the date of receipt of the notice demanding security in Form VAT-104, to pay reasonable security. (3) The security or additional security as referred to in sub-rule (1) and subrule (2), shall not exceed the tax estimated to be payable by the dealer for one year. (4) A dealer may furnish security as required under sub-rule (1) or (2) in any of the following manners :- (a) by depositing as security in the Government Treasury, the amount fixed by the said authority; or (b) by depositing security amount in the Post Office Savings Bank and pledging the Pass Book and depositing it with the said authority; or (c) by pledging and depositing with the authority, National Savings Certificate for the amount of security fixed; or (d) by mortgaging immovable property free from all encumbrances whatsoever, in favour of such authority for the amount of security demanded. (5) Any security furnished under the repealed Act by a dealer, deemed to have been registered under the Act, shall be deemed to be security for the purposes of the Act: Provided that any additional security demanded under sub-rule (1) shall be in addition to the security as referred to in this sub-rule. 25. Adjustment of security for the satisfaction of arrear of tax etc. The registering authority may, at any time, adjust security paid under sub-rule (1) or (2) of rule 24 for satisfaction of any amount of tax, interest or penalty or composition money, if any, or any other amount under the Act and these rules, remaining unpaid. 26. Refund of security. (1) If for any reason and subject to the provisions of rule 25, the security or part thereof, paid under sub-rule (1) or (2) of rule 24, is required

9 to be refunded to the dealer, the said dealer shall make an application to the registering authority in Form VAT (2) The registering authority, on receipt of such application, shall conduct or cause to be conducted such enquiries as he deems necessary, and if he is satisfied that the dealer is not in default of any dues under the Act and these rules, he may order release of the security held under pledge and return the document to the dealer on receipt of proper acknowledgement. (3) Where the registering authority is satisfied after conducting or causing to be conducted enquiries as referred to in sub-rule (2) that the dealer is in default of any amount of tax, interest or penalty or composition money or any other amount under the Act and these rules, he may adjust the security paid for the satisfaction of such outstanding arrear dues and release the balance, if any, to the dealer, after receipt of proper acknowledgment. 27. Transition of registered dealers paying turnover tax to registration for payment of VAT. (1) Where a registered dealer, who has been granted certificate of registration under sub-rule (1) of rule 18 and has been assigned with SRIN under sub-rule (4) of rule 19, (a) elects, by exercising option in writing, to pay VAT as specified in clause (a) of section 9, (b) intends to purchase or sale goods in course of inter-state trade or commerce; (c) intends to despatch or receive goods otherwise than by way of sales to or from outside the State; and (d) whose gross turnover of sales exceeds rupees 10 lakh at any time during the year in which he has been paying turnover tax, he shall make an application in Form VAT-106 to the registering authority of the range for issue of certificate of registration and assignment of TIN under sub-rule (1) of rule 19.

10 (2) Where the registering authority of the range, after examination of the application furnished under sub-rule (1) and, after conducting or causing to be conducted such enquiries, as he may deem necessary, is satisfied that the particulars furnished in the application are correct and complete and the claim of the dealer for assignment of TIN is admissible under the Act, he may issue a certificate of registration to such applicant in Form VAT-102 and assign him with a TIN: Provided that when the certificate of registration under this sub-rule is issued, the certificate of registration already issued in Form VAT-001 alongwith the SRIN assigned shall be deemed to have been cancelled and such cancellation shall take effect from the date, the dealer is registered under sub-rule (2): Provided further that a dealer on being registered under sub-rule (2) shall surrender the certificate of registration issued in Form VAT-001 along with the SRIN assigned to the registering authority of the circle for cancellation. (3) If it comes to the knowledge of the registering authority of the circle that any of the events as specified in sub-rule (1) has occurred for which, the dealer is no longer liable to pay turnover tax as specified in clause (b) of section 9 and that the dealer has failed to make an application under sub-rule (1), the said authority shall recommend issue of a certificate of registration in Form VAT-103 along with a TIN, to the registering authority of the range. (4) Where the registering authority of the range, after conducting or causing to be conducted such enquiries as he may deem necessary, is satisfied that the dealer is liable to pay VAT as specified in clause (a) of section 9, he shall issue him a certificate of registration in Form VAT-103 and assign him with a TIN and the certificate of registration issued in Form VAT-001 along with the SRIN assigned to him shall be deemed to have been cancelled from the date of issue of such certificate of registration: Provided that the dealer registered under this sub-rule, shall surrender the certificate of registration issued in Form VAT-001 along with the SRIN assigned to the registering authority of the circle for cancellation. (5) The certificate of registration granted under sub-rule (2) or sub-rule (4) shall be effective from the date of order granting such registration and input tax credit shall be allowed from that date.

11 28. Transition of works contractors paying VAT to payment of tax by composition. Where a dealer being a works contractor is granted permission for payment of tax by way of composition under sub-rule (6) of rule 8, the certificate of registration issued in Form VAT-103 and TIN assigned shall be deemed to have been cancelled from the date of grant of such permission and a certificate of registration in Form VAT-001 along with SRIN shall be assigned by the registering authority of the circle from such date: Provided that a dealer issued with certificate of registration in Form VAT-001 and assigned with SRIN under this rule, shall surrender the certificate of registration in Form VAT-103 along with TIN to the registering authority of the range for cancellation. 29. Amendment of certificate of registration. (1) Where a registered dealer effects or comes to know of any change as specified in sub-section (1) of section 32, he shall, within fourteen days, from the date of occurrence of the change or the change coming to his knowledge, intimate such change in Form VAT-108 alongwith the certificate of registration to the registering authority of the circle or range, as the case may be, for amendment of the certificate of registration. (2) Where there is reconstitution of the partnership, in case of a partnership firm, and as a result of such reconstitution, the business-entity remains unchanged, the application under sub-rule (1) shall be accompanied with a copy of the deed of reconstitution of the partnership. (3) The registering authority, upon receipt of an application under sub-rule (1), shall examine the application, conduct or cause to be conducted such enquiries as he deems necessary, and if he is satisfied that the application is correct and complete and that the amendment of the certificate of registration as applied for is in conformity with the provisions of section 32, the said authority shall allow such amendment: Provided that where there is reconstitution of the partnership, in case of a partnership firm, by admitting new partners, the amendment of the certificate of registration shall be subject to the provisions of clause (c) of sub-rule (9) of rule 15 and sub-rule (1) of rule 18.

12 (4) Where a certificate of registration is amended, a fresh certificate of registration incorporating the changes, in respect of which, the amendment has been effected, shall be issued and the certificate of registration submitted by the dealer shall be cancelled. (5) Where a fresh certificate of registration consequent upon amendment under sub-rule (4) is issued, the date of amendment of the certificate of registration shall be mentioned on the certificate of registration issued. (6) Where a dealer intends to change his principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority, he shall make an application in Form VAT -108, with full particulars of change in address and the reasons for such change, to the registering authority, under whose jurisdiction, he is registered. (7) The registering authority, upon receipt of an application under sub-rule (6), shall conduct or cause to be conducted such enquiries, as he deems necessary, and if he is satisfied that such change is bona fide and amendment of the certificate of registration is justified under the Act and these rules, the said authority shall send the registration record of the dealer to his counterpart, to whose jurisdiction the principal place of business has been shifted or changed. (8) The registering authority, on receipt of the registration record of a dealer, who had made application under sub-rule (6), shall conduct or cause to be conducted such enquiries as he deems necessary, and if he is satisfied that there has actually been a change and the change is bona fide, he shall amend the registration certificate incorporating such amendment or issue a fresh registration certificate, but with the same TIN. (9) If any registered dealer sells or disposes of his business or place of business to any person or any other registered dealer, he shall inform the registering authority, under whose jurisdiction he is registered, in Form VAT-109, within fourteen days from the date of the sale or disposal of the business. 30. Cancellation of certificate of registration. (1) Where a registered dealer

13 (a) discontinues his business or transfers his business to a dealer, registered under the Act; or (b) being an incorporated body ceases to exist; or (c) being a proprietorship concern, the proprietor dies leaving no successor; or (d) being a firm or association of persons is dissolved; or (e) ceases to be liable to pay tax under the Act, he shall make an application together with the registration certificate issued for cancellation thereof to the registering authority of the circle or range, as the case may be, within a period of fourteen days from the date of occurrence of such event. Explanation. The expression ceases to be liable to pay tax under the Act as referred to in clause (e) shall be construed in accordance with the provisions of sub- section (2) of section 10. (2) Where the registering authority, after conducting or causing to be conducted such enquires, as he deems necessary, is satisfied that the business has been discontinued or closed as a result of the occurrence of any of the events specified in sub-rule (1), he shall, by an order in writing, cancel the certificate of registration with effect from the date specified in that order. (3) In the event of death of a dealer being the proprietor of the business registered under the Act, the legal heir shall, within fourteen days from the date of death, inform in writing, the registering authority of the circle or range, as the case may be, the date of his death and produce before such authority such evidence, as may be required, and the registering authority either on receipt of such application, or otherwise, cancel the certificate of registration immediately by an order in writing from the date specified in that order. 31. Cancellation of certificate of registration on failure to make payment of the security demanded. If a registered dealer fails to make payment of security in terms of the demand notice issued under sub-rule (1) or (2) of rule 24, the registering authority, after giving the dealer a reasonable opportunity of being heard, may order cancellation of registration with effect from a date to be specified in that order.

14 32. Suspension of certificate of registration. (1) Where a dealer commits one or more of the offences as specified under sub-section (1) of section 30, the registering authority may suspend the registration of such dealer. (2) Where the registration of any dealer has been suspended, such dealer shall be immediately intimated the fact of suspension of registration with a direction, by notice in Form VAT-110, to produce records, documents and evidence as specified in sub-section (2) of section 30, on such date, time and place as may be mentioned in the said notice. (3) Where the certificate of registration suspended, is restored in accordance with sub-section (3) of section 30, the restoration shall take effect from the date of order restoring the certificate of registration. (4) Where the certificate of registration suspended is cancelled in accordance with the provision of sub-section (5) of section 31, the cancellation shall take effect from the date of order of such cancellation. (5) In all cases, where the certificate of registration is suspended, restored or cancelled, the registering authority shall display the fact in the office notice board, publish such fact in the Commercial Tax Gazette and the official website of the Commissioner of Commercial Taxes, Orissa. 33. Publication of list of registered dealers/certificate of registration cancelled/suspended/restored in the Orissa Commercial Taxes Gazette. Publication of the list of registered dealers/certificate of registration cancelled/suspended/restoration of suspended certificate of registration shall be made in the following formats:-- I. Dealers registered under the Act during the month of A. In case of dealers assigned with TIN

15 Sl. Name Location Location of TIN Date from Goods covered by the Remark No and of branch/additio (Section which the dealers certificate of s address principal nal place(s) of under which registration registration of the place of business registered) is effective dealer business B. In case of dealers assigned with SRIN Sl.No. Name and Location of SRIN(Section Date from Description of Remarks address of place of under which which goodspurchased the dealer business registered) registration is effective for resale II Suspension of Certificate of registration. A. In case of dealers assigned with TIN Sl.No. Name and address of the dealer Location Location of TIN Date of Date from Section Remarks of the branch/additional suspension which the principal place of business place of business of registration suspension takes effect under which suspended B. In case of dealers assigned with SRIN Sl.No Name Locatio Location of SRI Date of Date from Section Remark. and n of the branch/additiona N cancellatio which the under s addres principa l place of n of cancellatio which s of l place business registration n takes cancelle the of effect d dealer business

16 III. Restoration of suspended certificate of registration. A. In case of dealers assigned with TIN Sl.No. Name and address of the dealer Location Location of TIN Date of Date from Date of Date from of the branch/additional suspension which the principal place of business place of business of registration suspension takes effect restoration which the of restoration certificate takes of effects registration Remarks B. In case of dealers assigned with SRIN Sl.No. Name and address of the dealer Location Location of SRIN Date of Date from Date of Date from of the branch/additional suspension which the principal place of business place of business of registration suspension takes effect restoration which the of restoration certificate takes of effects registration Remarks IV. Cancellation of certificate of registration A. In case of dealers assigned with TIN Sl.No Name Locatio Location of TI Date of. and n of the branch/additiona N cancellatio addres principa l place of n of s of the l place business registration dealer of business Date from Section Remark which the under s cancellatio which n takes cancelle effect d

17 B. In case of dealers assigned with SRIN Sl.No Name Locatio Location of SRI Date of Date from Section Remark. and n of the branch/additiona N suspension which the under s addres principa l place of of suspensio which s of the l place business registratio n takes suspende dealer of n effect d business