Registration

Rule 4. Every dealer who is liable to be registered under section 22 and any dealer who desires to register voluntarily under section 23 shall.-

(i) submit an application in Form VAT 1 for registration to the jurisdictional Registering Authority in whose area the principal place of business of the dealer is located, accompanied by a fee of five hundred rupees;

(ii) make an application for registration, signed and verified as specified in the application and every person signing and verifying such application shall furnish two copies of his recent photograph in passport size along with the application and shall also furnish such photograph once in every five years;

(iii) if he is a casual trader or a non-resident dealer, submit the application in Form VAT 1 before commencement of his business; and

(iv) where the details in his Form VAT 1 change at any time, as specified under Section 28, submit an application in Form VAT 3, showing the amendments to such details within thirty days of the date such changes took effect.