(1)Subject to the other provisions of this chapter, no dealer shall, while being liable to pay tax under section 3, carry on business as a dealer unless he has been registered and possesses a certificate of registration.Provided that a dealer liable to pay tax under section 3 shall be allowed thirty days time from the date from which he is first liable to pay such tax to get himself registered.(2)Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority and such application shall be accompanied by a declaration in the prescribed form duly filled up and signed by the dealer specifying therein the class or classes of goods dealt in or manufactured by him.(3)If the said authority is satisfied that and application for registration is in order, he shall, in accordance with such manner, grant registration to the applicant and issue a certificate of registration in the prescribed form which shall specify the class or classes of goods dealt in or manufactured by him.(4)Where the application for registration is made under this section, the prescribed authority shall grant him the certificate or registration from the date of filling such application.Provided that the prescribed authority shall grant to such dealer the certificate of registration from the date of commencement of his liability to pay tax where the application for registration is made within thirty days of such date.(5)For the purpose of identification of taxable person the prescribed authority shall issue a VAT registration identification number known as Tax Payer Identification Number (TIN).(6)The prescribed authority may from time to time to amend any certificate of registration in accordance with information furnished under section 103 or otherwise received, and such amendment will be made with effect from the date of passing of such order and subject to such registrations and conditions as may be prescribed.(7)When any dealer has been convicted or has paid composition money under Section 91 or Section 96 as the case may be, in respect of any contravention of the provisions of subsection (1) of this Section, the prescribed authority shall register such dealer and grant him a certificate of registration and such registration shall take effect from the date of order as if it had been made under sub-section (3) of this Section of the dealer's application.(8)When-(a)Any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued, or(b)A dealer has ceased to be liable to pay tax under Section 3; or(c)An incorporated body is closed down or it otherwise ceased to exist; or(d)The owner of an ownership business dies leaving no successor to carry on business; or(e)In case of a firm or association of person, if it is dissolved; or(f)A person or dealer is registered by mistake; or(g)A dealer fails to furnish return and pay tax and interest according to such return or returns within the time extended by the Commissioner upon an application field for such purpose under sub-section (4) of this Section 35;The prescribed authority shall cancel the registration of such dealer. The cancellation of registration will take effect from the end of the period in which it is cancelled unless it is to take effect from a different date as ordered by the prescribed authority.(9)The cancellation of registration will take effect from the end of the period in which it is cancelled unless it is to take effect from a different date as ordered by the prescribed authority.(10)When any dealer to whom a certificate of registration is granted, has failed to pay any tax penalty or interest payable under this Act or has failed to furnish return, the certificate of registration of such dealer may be suspended by the Appropriate Assessing Authority in the manner as may be prescribed.Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act by such date, as the Commissioner may extend upon an application filed by the dealer within 15 days from the date which he has required to file such return or returns or make payments of tax, interest or penalty, as the case may be.(11)Suspension of certificate of registration will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of taxes and on furnishing of overdue return or returns within 45 days from the date of suspension.(12)If certificate of registration of a dealer is suspended or if the suspension is withdrawn, the information will be made public through publication in Official Gazette and insertion of notice in Newspaper.
