Procedure for compulsory registration
Compulsory Registration: [Rule-6]
"Compulsory Registration" means a situation where a person is legally liable to be registered but he has not submitted any application for registration under the Sales Tax Act, 1990. In the presence of such a situation, an authorized authority, after following a specified procedure, may register the person.
Procedure for Compulsory Registration:
1) Whose compulsory registration is made?
A person who is liable to be registered under the Sales Tax Act, 1990 but still has not been applied for registration
2) When person becomes liable to be registered:
Where LRO or any other authorized office or the Collector after appropriate inquiry is satisfied that the particular person is liable to be registered.
3) Notice for registration:
Where LRO or any authorized officer or the Collector is satisfied that the particular person is liable to be registered; it shall issue a notice to such person in the form prescribed for such purpose (STR-6)
4) Opportunity of hearing:
The LRO shall provide an opportunity of personal hearing to the person liable to be registered regarding its registration matters; where LRO receives a written reply from such person within the time specified in notice and is not satisfied with such notice.
5) Decision of LRO:
After providing an opportunity of hearing, the LRO shall pass an order whether:
i) A person is liable to be registered; or
ii) A person is declared exempt from the registration.
6) Submission of particulars of a person by LRO to CRO for registration:
LRO submit the particulars of a person to CRO for registration in the following circumstances;
i) Where the person has not responded to the notice issued to him; or
ii) Where LRO is satisfied that the person is liable to be registered.
7) Registration by CRO:
"Central Registration Office" shall compulsorily register the person and issue the certificate of registration.
8) Transmission of registration number:
The registration number shall be delivered to the person by the CRO:
i) Personally through LRO; or
ii) By registered mail (A.D.); oriii) By courier service.