Download UPVat Form – VII-A

Download UPVAT FORM – VII-A Application for Registration of casual traders

As per up vat Rule 32A: Registration of casual dealers

(1) For the purpose of obtaining registration certificate under section 26-A of the Act, every casual dealer shall make an application in Form VII-A completed in all respects before the registering authority of the Circle in which place of his business is situated.

(2) Each application referred to in sub-rule(1) shall be accompanied by satisfactory proof of deposit of the fee of one hundred rupees 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;

(c) Passport;

(d) Bank Passbook :

Provided that the registering authority shall not accept incomplete application for registration :

Provided further that if the dealer fails to apply within the period provided under section 26-A, he may apply after

depositing late fee of rupees fifty per day upto the date of submission of application.

(3) At the time of receiving the application the registering authority shall examine the authenticity of document and after recording the statement of the applicant on oath, he shall order the amount and form of security to be furnished.

(4) If the registering authority after such enquiry as he may

think fit, is satisfied that,-

(a) application is in order and information and documents submitted are correct and genuine;

(b) security demanded has been furnished ; and

(c) biometric data of the applicant has been taken; he shall cause the dealer to be registered with effect from the date of receipt of registration application till casual business continues.

(5) If the 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 or for any other

sufficient ground, he shall reject the application and shall inform the dealer accordingly :

Provided that the application shall not be rejected without giving reasonable opportunity of being heard.

(6) Certificate of registration shall be issued by the registering authority in Form XI-A

(7) Every registration certificate issued under sub-rule (6) shall bear a number called Taxpayer’s IdentificationNumber (TIN).

(8) TIN referred to in sub-rule (7) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.

(9) Where there is no registering authority in any circle, assessing authority having jurisdiction over the place ofbusiness of the dealer shall be the registering authority.

(10) Provisions of rules 35, 36 and 37-A shall mutatis mutandis apply to registration certificate issued to a casual dealer as they apply to other dealers.

(11) Where the casual dealer is doing business under the jurisdiction of the different assessing authority, he shall obtain separate registration certificate for each place of business from the respective assessing authorities.

(12) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of application under this rule and other matters related to registration of casual dealer.

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