Download Arunachal Pradesh Vat Form RU-04

Download Arunachal Pradesh VAT FORM RU-04 As per Rule 16(2), 18, 19 of the Arunachal Pradesh Goods Tax Rules, 2005 Processing application for registration as a dealer. (Section 20):

The order of rejection of Application for Registration shall be in Form RU-04

Amendment of registration. (Section 22):

(1)           An application for amendment to an existing registration as a dealer shall be made in RF-02.

(2)           An application seeking an amendment of a registration shall be disposed of by the Commissioner within a period of—

(a)           15 days, if the amendment relates to any matter referred to in clause (c) of sub-section (1) of section 22 ; and

(b)           one month, if the amendment relates to any other matter.

(3)           The Commissioner shall issue order on the application for amendment in Form AU-02

(4)           The Commissioner may, on receipt of information, cause amendment suo-moto by serving an order in Form AU-03 upon the dealer in the prescribed manner.

Cancellation of registration. (Section 23):

(1)           An application for cancellation of registration as a dealer shall be made in Form RF-03 within thirty days of the following-.

a) in cases where a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under the Act, from the date of cessation of the activity;

b) in cases where an incorporated body is closed down or otherwise ceases to exist, from the date of closure or cessation of existence;

c) in cases where the owner of a proprietorship business dies leaving no successor to carry on business, from the date of death of the owner of the proprietorship business;

d) in case of a firm or an association of persons being dissolved, from the date of its dissolution;

e) in case a registered dealer has ceased to be liable to pay tax under the Act, from the date on which he ceased to be so liable;

(2)           Every registered dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration issued to him.

(3)           The application shall specify the date from which the dealer desires the cancellation of registration to take effect and the order of acceptance of Cancellation Application shall be in Form RU-02. Provided that the Commissioner by notice in writing served on the dealer, notifies the dealer of another date, the dealer’s registration shall cease on the date nominated by the dealer.

(4)           Where the Commissioner has cancelled the registration of a dealer under subsection (1) of section 23, the Commissioner shall serve upon the person a notice in Form RU-03 in the prescribed manner.

(5)           Every registered dealer whose registration is cancelled under subsection  (1) of section 23 shall deliver to the Commissioner the certificate of registration by the date specified in Form RU-03. Provided that where a dealer has lodged an objection with the prescribed authority under section 75  against the cancellation of the registration, the dealer may retain the certificate pending resolution of the objection.

(6)           The Commissioner shall specify in the notice the date from which the cancellation of the registration takes effect.

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