Section 14A in The Himachal Pradesh Value Added Tax Act, 2005
14A. [ Application for grant of Provisional Registration Certificate. [New section 14-A shall be inserted by the Act No. 10 of 2016 vide notification No. L.L.R.-D(6)-6/2016-LEG. Dated 26-05-2016 published in R.H.P. on 28-05-2016.]
(1)Any person intending to apply for registration in the State may make online application in the prescribed form alongwith scanned copies of the prescribed documents.(2)On receipt of application under sub-section (1), the prescribed authority shall grant Provisional Registration Certificate within three working days in the prescribed form.(3)After issue of the Provisional Registration Certificate, the prescribed authority shall direct the applicant to produce evidence and documents in respect of the particulars given in the application and also the accounts relating to the business for verification. On production of evidence, documents and accounts, it shall verify the particulars given in the application and on being satisfied about the correctness of the particulars, it shall issue a Permanent Registration Certificate in the prescribed form not later than thirty days from the date of receipt of application for grant of Registration Certificate.(4)If the prescribed authority is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, it shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the Provisional Registration Certificate issued under sub-section(2) not later than thirty days of the date of receipt of application.] [Substituted for the word, letter and signs 'or 'D'., the signs, word and letters 'D' or 'E'. shall be substituted by Act No. 12 of 2007 published vide Notification No. LLR-D(6) 4/2007-Leg. Dated 16-5-2007 published in R.H.P. dated 16-5-2007. Sub-section (1) prior substitution was as under :-- 'The input tax credit which a purchasing registered dealer (hereinafter in this section called 'the purchasing dealer'), is entitled to claim, shall be the amount of input tax paid or payable by such purchasing dealer to the selling registered dealer, on the turnover of purchases made by him during the tax period and input tax credit shall be calculated as provided in this section and allowed subject to such conditions as may be prescribed.']
