Download UP VAT FORM – X Application about tendering voluntary consent for retention of registration certificate granted under the Uttar Pradesh Trade Tax Act, 1948, after the commencement of the UPVAT Ordinance
As per up vat Rule 32 Registration of Dealers
(1) For the purpose of obtaining registration certificate under the Act, the dealer except casual dealer shall present application in Form VII-G in case of Government Department and in Form VII in other cases, as the case may be, completed in all respects before the Registering Authority of the Circle in which principal place of his business is situated.
(2) Each registration application shall be accompanied by satisfactory proof of deposit of the fee along with late fee, if any, and penalty specified in the Act, where payable and certified copy of any one of the following;
(a) Electoral Identity Card issued by Election Commission of India;
(b) PAN Card issued by Income Tax Department, Government of India;
(d) Bank Passbook
Provided that the registering authority shall not accept incomplete application for registration.
(3) Application referred to in sub-section (5) of section 17 shall be presented by the dealer before the registering
authority in form VIII along with annexure completed in all respects.
(4) Every dealer, referred to in sub-section (2) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days of the commencement of the Act in Form IX along with annexure, completed in all respects before the registering authority.
(5) Every dealer, referred to in sub-section (3) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days from the date of issue of registration certificate to him in Form X along with annexure, completed in all respects before the registering authority ; Provided every dealer referred to in sub-rule (3), (4) and (5) of this rule shall also submit form VII or VII-G, as the case may be, completed in all respect, along with the application
(6) All applications referred to in sub-rule (1), sub-rule (3), subrule (4) and sub-rule (5) shall be duly filled in and signed by the person described in column 2 of the table below and shall use the status code describe in column 3 of the table (7) Every application for registration received under sub-rule (1) shall be disposed of in the manner provided in section 17 in following schedule of time:
(a) Biometric data and verification from original documents – one week;
(b) Site inspection and digital photograph of premises – one week;
(c) Processing of security, if required – 10 days;
(d) Issue of TIN – six days.
However where the Commissioner is of the opinion that it is expedient so to do in the public interest he may by an order in writing reschedule the timing for disposal of the registration application.
(8) If the registering authority after such enquiry as he may think fit, is satisfied that application is in order and information and documents submitted are correct and genuine, he shall cause the dealer to be registered with effect from the date of receipt of registration application : Provided that where the Registering Authority has demanded security under section 19, the dealer shall be registered and granted a certificate of registration only if the security so demanded has been furnished to the satisfaction of such Registering Authority :
Provided further that Joint Commissioner [Executive] may permit the registering authority beyond the period of 30 days if he is satisfied that the reasons exist preventing the registering authority to dispose of the registration application within 30 days,
(9)If registering authority is satisfied that application is not in order or information given therein is not correct or document submitted are forged or not genuine or security demanded has not been furnished, the registering authority shall reject the application and shall inform the dealer accordingly :
Provided that the registration application shall not be rejected without giving reasonable opportunity of hearing to the applicant.
(10) Certificate of registration shall be issued by the Registering Authority in Form XI.
(11) Every registration certificate issued under sub-rule (8) shall bear a number called Taxpayer’s Identification Number (TIN).
(12) TIN referred to in sub-rule (11) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.
(13) Where there is no Registering Authority in any circle, assessing authority having jurisdiction over the principal place of business of the dealer shall be the registering authority.