Download Assam Vat Form-2

Download Assam Vat FORM-2: Application for Registration under Assam Value Added Tax

This form is relevant as an application for registration of any dealer under Vat Act of Assam to be submitted to the prescribed authority

As per Assam vat rule 13

(1) Every dealer (other than a dealer opting for composition and a casual dealer) liable to be registered under section 21 or any dealer who desires to register voluntarily under section 23 or a manufacturer who wants a provisional registration under section 24 shall submit an application in Form-2 to the Prescribed Authority within whose jurisdiction the principal place of business of the dealer is situated.

(2) Every application shall be made, signed and verified in the case of a business carried on by (a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor; (b) a firm, by the managing partner or an adult partner thereof; (c) a Hindu Undivided Family (HUF), by the Karta or an adult member thereof; (d) a body corporate (including a company, a co-operative society, or a corporation or a local authority), by a Director, Manager, Secretary or the Principal Officer thereof or by a person duly authorized to act on its behalf; (e) an association of persons to which sub-clause (b), (c) or (d) does not apply, by the Principal Officer thereof or person managing the business and (f) any Government Department by the head of the office or by a person duly authorized to act on its behalf.

(3) The person signing and verifying an application for registration shall specify the capacity in which he does so, and shall whenever possible give particulars of the authority vested in him for signing and verifying the application.

(4) Every person signing and verifying such application shall furnish two copies of his recent photograph of passport size along with the application.

(5) The photographs should be signed before the Prescribed Authority when he is called upon to do so, whenever the photograph is furnished.

(6) Where a dealer has more than one place of business within the State, he shall make a single application in respect of all such places specifying therein one of such places as the principal place of business and submit such application to the Prescribed Authority within whose jurisdiction the principal place of business of the dealer is situated.

(7) A fee of one hundred rupees shall be payable in respect of every application for registration.

(8) When the Prescribed Authority grants a registration to a dealer, it shall issue a certificate of registration, which shall be in Form-3. The Prescribed Authority shall also issue a certified copy of such certificate in respect of every additional place of business. Such certificate should be held by the dealer subject to the provisions of the Act and these rules and the restrictions and conditions specified in the certificate.

(9) Every certificate of registration shall bear Taxpayer Identification Number (TIN).

(10) Every registered dealer shall display his certificate of registration at a conspicuous place at the principal place of business mentioned in such certificate, and a certified copy of such certificate shall be displayed at a conspicuous place at every other place of business within the State.

(11) Every registered dealer who discontinues or transfers his business otherwise gets his registration certificate cancelled shall forthwith surrender to the Prescribed Authority the certificate or registration and the copies thereof, if any, granted to him.

(12) A dealer or a person who voluntarily applies for registration, under section 23, shall

(a) have obtained the Permanent Account Number under the Income

Tax Act, 1961 and provide it to the Prescribed Authority along with proof,

(b) have a current bank account and produce proof of the same.

(13) Every dealer, who opts for composition scheme under section 20 or a casual dealer shall apply for registration in Form-4. He shall be granted certificate of registration in Form-5 and shall be assigned with a General Registration Number (GRN), which shall be mentioned in the certificate of registration.

(14) The dealer opting for composition scheme and the casual dealer shall quote his General Registration Number (GRN) in all retail invoices issued, returns

furnished and all correspondences with the Prescribed Authority.

(15) Where the certificate of registration granted to a dealer is lost, destroyed, defaced or mutilated, he may on application made in this behalf to the Prescribed Authority and on payment of the prescribed fee obtain a duplicate copy of such certificate.

(16) The name of every dealer to whom a certificates of registration has been issued shall be entered along with other particulars of his business in a register in Form-6[1].

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