4. Application for registration Application for registration
(1) Every dealer whose total turnover in respect of purchase and sale within the State in any year is not less than ten lakhs of rupees and every other dealer whose total turnover in a year is not less than five lakhs of rupees shall submit an application for registration under this Act to the registering authority in whose jurisdiction his principal place of business is situated, within thirty days from the date of commencement of the Business.
(2) Any other dealer or person intending to commence business may, if he so desires, submit an application for registration under the Act to the registering authority in whose jurisdiction his principal place of business is to be situated:
Provided that if such dealer reaches a total turnover, as mentioned in sub-rule (1), he shall submit an application for registration within thirty days on reaching the said turnover.
(3) Notwithstanding anything contained in sub-rules (1) and (2), every dealer registered under sub-section (3) of section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), every dealer residing outside the State or his agent carrying on business in the State and every factor, broker, commission agent, or arhati, del credere agent or auctioneer or any other mercantile agent, by whatever name called, and every dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn out or beaten jewellery and precious stones, irrespective of the quantum of his turnover in such goods and every person who commences any such business after the commencement of the Act shall submit an application for registration under the Act to the registering authority in whose jurisdiction his principal place of business is situated, within thirty days of the commencement of the Act or commencement of his business, as the case may be.
(4) Notwithstanding anything contained in sub-rules (1) and (2), every casual trader shall, irrespective of the quantum of his turnover, submit an application for registration under the Act to the registering authority of the area in which he effects the occasional transaction, within twenty-four hours of commencement of the said transaction.
(5) Where a dealer who resides outside the State and has no fixed place of business in the State, sells, supplies or distributes goods through an employee or a person other than an agent by whatever name called, such dealer shall before commencement of the said transaction file an application for registration to the Commissioner of Commercial Taxes or any officer authorised by the Commissioner of Commercial Taxes in this behalf, within twenty-four hours of his arrival in the State.
(6) Where a minor inherits an existing business or succeeds a dealer, the guardian, trustee or agent of such minor shall, within thirty days of such inheritance or succession, as the case may be, submit an application for fresh registration under the Act to the registering authority in whose jurisdiction his principal place of business is situated.
(7) In cases mentioned in sub-section (4) of section 38, the successor to whole or part of the business shall unless he already holds a certificate of registration, within thirty days of the date on which he succeeds to the business submit an application for fresh registration under the Act to the registering authority in whose jurisdiction his principal place of business is situated.
(8) Every registered dealer whose certificate of registration was in force under the Tamil Nadu General Sales Tax Act, 1959 shall file an application in Form A along with a sufficiently stamped self addressed envelope to the registering authority without payment of specified fee [ before the 15th day of February 2007* ] within fifteen days of the commencement of the Act.*
(9)Every application for registration shall be in electronic Form A and shall be duly filled and submitted through the website of the Commercial Taxes Department with recent passport size photograph of the applicant along with proof of electronic payment of registration fee as specified in sub-section (1) of section 39 within the period prescribed in this rule.
Provided that the registering authority may entertain the said application for a further period of thirty days, if it is satisfied that the applicant has sufficient cause for not submitting the application within the prescribed period.
(9-A) (a) Every dealer who applies for registration under the Act shall furnish the Permanent Account Number (PAN) in the name of the proprietor or business firm or company as the case may be, assigned under the Income Tax At, 1961 (Central Act 43 of 1961) to the registering authority, at the time of electronic submission of the application along with the proof of the same.
(b) Every dealer who is liable to be registered under the Act and having an Importer Exporter Code (hereinafter called the IEC’) assigned under the Foreign Trade (Development and Regulation) Act, 1992 (Central Act 22 of 1992) shall furnish the IEC at the time of electronic submission of application for registration along with the proof of the same:
Provided that the dealers already registered under the Act and having the IEC shall furnish the IEC to the registering authority concerned, along with the proof of the same, within two months on and from the 29th January 2016:
Provided further that every dealer registered under the Act, who is assigned with the IEC, subsequent to the registration under the Act shall furnish the IEC to the registering authority concerned, along with the proof of the same, within fifteen days from the date of assignment of the IEC.
(9-B) Every dealer who applies for registration under the Act shall furnish the following documents to the registering authority at the time of electronic submission of application for registration:-
(a)Copy of any two of the following documents as proof of identity of the applicant:
(i)Voter Identity Card;
(ii) Driving licence (Period of validity should not have expired);
(iii) Corporate Identity Number Card (CIN)
(iv) Passport (Period of validity should not have expired);
(v) Bank account passbook with photograph;
(vi) Unique Identification Card (Aadhaar Card).
(b)Copy of any two of the following documents as proof of residence of the applicant:-
(i)Voter Identity Card;
(ii) Passport (Period of validity should not have expired);
(iii) Proof of gas connection with the latest receipt;
(iv) Parent’s passport in case of minors;
(v) Applicant’s personal savings Bank passbook from a Scheduled Bank.
(c)All the following documents as proof of the place of business:-
(i) (a) Registered title deed of the place of business, in case of own premises; or
(b) Lease deed or Rental agreement of the place of business, duly executed in the case of leased or rented premises;
(ii) Licence or Certificate issued by the local authority concerned under the relevant Acts for carrying out the business;
(iii) Electricity Consumption Reading card with latest payment receipt (whether own or rental premises)
(10) Every partnership business shall furnish the details relating to addition of a partner into or retirement of partner from the partnership business without the firm being dissolved, to the registering authority in electronic Form B along with the proof of change in the constitution of the partnership.
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