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Procedure for compulsory registration

Updated on March 9, 2010

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.); or

            iii)         By courier service.

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