Section 4 in The Central Sales Tax (Registration and Turnover) Rules, 1957
4.
(1)An application for registration under sub-section (1) of section 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act.(2)An application for registration under sub-section (2) of section 7 may be made at any time after the commencement of the Act.(3)A fee of Rs. 25 shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps affixed to such application.
