(1) Every dealer liable to pay tax under this Act shall obtain registration certificate issued by the prescribed registering authority in the prescribed form.
(2) Except as provided under sub-sections (3), (4) and (5), every dealer liable to pay tax shall, for issue of registration certificate, apply to the registering authority within a period of thirty days from the date on which such dealer has become so liable, in the prescribed form and manner along with proof of deposit of registration fee of one hundred rupees:
Provided that a dealer who fails to apply for issue of registration certificate within the time prescribed, without prejudice to any other liability under this Act, may apply after depositing late fee at the rate of rupees one hundred for every month or part thereof for the period of delay.
(3) Subject to the provisions of sub-section (5), every dealer who has held immediately before January 1, 2008 a registration certificate or a provisional registration certificate issued under the erstwhile Act and is liable to pay tax under this Act from January 1, 2008, shall be deemed a registered dealer with effect from January 1, 2008: (The words Subject to the provisions of sub-section (5), every dealer was inserted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08- 2010, U.P. Act No 19 of 2010)
Provided that where a dealer was required to pay any fee for renewal of the registration certificate under the provisions of the erstwhile Act, if the same has not been paid, the registration certificate shall not be deemed valid unless such dealer deposits renewal fee along with late fee of one hundred rupees within a period of thirty days from January 1, 2008.
(4) In the case of a dealer, who is liable for payment of tax under this Act from January 1, 2008 and whose application for issue of registration certificate under the erstwhile Act, is pending on January 1, 2008, shall be deemed a registered dealer under this Act with effect from January 1, 2008 if – (i) registration certificate is issued to him under the erstwhile Act; and
(ii) the dealer deposits renewal fee payable under the erstwhile Act and late fee payable under this Act, if any, within thirty days from the date on which registration certificate is issued to him under the erstwhile Act.
(5) (a) Every dealer who holds a valid registration certificate issued under the erstwhile Act and is liable to tax under this Act, shall submit to the registering authority or the assessing authority, as the case may be, an application in the prescribed form and in the prescribed manner, for issue of registration certificate by such authority relating to validity of such certificate under this Act, within a period of fifteen months from January 1, 2008: (w.e.f.01.01.2008)
Provided that if the Additional Commissioner posted in zone is satisfied that circumstances exist preventing the dealer to submit the Application within the stipulated period, he may condone the delay and direct the registering authority or assessing authority, as the case may be, to process the application in accordance with the provisions of this Act and rules framed thereunder:
Provided further that no application for condoning the delay shall be entertained unless it is accompanied with the proof of -
(i) payment of late fees of rupees five hundred per month or part thereof up to December 31, 2010 and rupees one thousand per month or part thereof after December 31, 2010, for the period of delay;
(ii) filing of tax returns of all tax periods upto the date of submitting application; and
(iii) payment of net tax along with interest due under the Act in tax return under clause(ii):
Provided also that no application under this clause shall be rejected without giving opportunity to the applicant of being heard. (all the three provisos were substituted w.e.f. 01-01-08 vide notif. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010)
(b) If a dealer who holds the registration certificate issued under erstwhile Act, fails to submit the application to the assessing authority or registering authority for validation and issue of registration certificate under this Act, within the period referred to in clause (a) in prescribed form and manner, the registration certificate shall cease to have effect
(6) (a) No railway container contractor, air cargo operator, courier service provider, or owner or person in-charge of a godown, cold storage or warehouse other than transporter who stores commercial goods, shall operate its business of taxable goods in the State without being registered with the registering authority in such manner as may be prescribed. Any operator of such business shall apply within prescribed period for his registration to the registering authority in the prescribed manner; (w.e.f.01.01.2008)
(b) a railway container contractor, an air cargo operator, a courier service provider, an owner or person in-charge of a godown, cold storage or warehouse other than transporter or carrier, who stores commercial goods shall maintain such records as may be prescribed; (w.e.f.01.01.2008)
(c) every transporter or carrier who is covered under the Carriage By Road Act, 2007 shall furnish to the assessing authority, such informations and documents as may be prescribed. (w.e.f.01.01.2008)
(7) Where the registering authority is satisfied that -
(a) the application for issue of registration certificate is in order;
(b) the information furnished is correct and complete; and
(c) any requisite fee has been deposited and security where needed is furnished,
the registering authority may, after making such inquiry as it may deem necessary, cause the dealer to be registered and issue registration certificate in the prescribed form and prescribed time.
(8) If the dealer who has applied for issue of registration certificate does not fulfill any of the conditions mentioned in this section, or if any person having interest in the business is a defaulter in payment of any dues, relating to any other business, under this Act or under the Central Sales Tax Act, 1956 or under the erstwhile Act, the registering authority, shall, after giving a reasonable opportunity of being heard to the applicant, reject the application by an order in writing.
(9) Subject to the provisions of sub-section (5) the registration certificate issued under the erstwhile Act and validly held under this Act shall be valid with effect from the date of commencement of this Act. (w.e.f.01.01.2008)
(10) Subject to provisions of sub-section (9), every registration certificate shall remain in force till the date of discontinuance of business:
(11) The registering authority, after giving reasonable opportunity of being heard to the dealer, may cancel the registration certificate with effect from the date -
(a) on which dealers' liability for payment of tax has ceased; or
(b) on which the dealer has discontinued the business; or
(c) of order of cancellation where-
(i) the dealer has obtained registration certificate by fraud or by misrepresentation of facts; or
(ii) the dealer has failed to furnish security or additional security, as the case may be; or
(iii) the dealer has transferred any prescribed form of declaration or certificate obtained by him to any person against provisions of this Act or the rules made thereunder; or
(iv) the dealer has permitted some other person to carry on business in his name; or
(v) the dealer has issued any tax invoice to a dealer without making actual sale of goods; or
(vi) where a transporter or carrier or transporting agent or railway container contractor fails to file return or otherwise acts in contravention of the provisions of this Act or rules made there under;
(vii) a person acts in contravention of provisions of section 43;
(viii) where a dealer has failed to pay the tax, penalty or other dues within three months of the date such tax, penalty or other dues become payable.
(ix) registration certificate has been cancelled for any other sufficient cause.
(12) During cancellation proceedings under sub-section (11), where the registering authority is satisfied that the dealer will succeed in causing revenue loss, pending action for cancellation under sub-section (11), it may, after assigning reasons therefore, suspend the registration certificate by passing an order in writing, for the period during which the proceedings are pending: Provided that if the dealer, by furnishing adequate security to the satisfaction of the registering authority, satisfies that revenue loss, if any,shall be made up by him, the registering authority may revoke the suspension of registration certificate.
(13) During the period of suspension of registration certificate under sub-section (12), the dealer shall be treated as unregistered dealer. However if the registering authority himself by an order in writing drops the proceeding of cancellation or the order of suspension passed by the registering authority is set aside by any competent court or authority under this Act, the dealer shall be treated as registered dealer during such period. (w.e.f.01.01.2008)
(14) The registering authority, after considering any information furnished or otherwise received and after making such inquiry as it may deem fit, amend from time to time any certificate of registration which shall take effect:
(a) in the case of change in the name, ownership or place of business, or opening of a new place of business, from the date of the event necessitating the amendment whether or not information in that behalf is furnished within the time prescribed under section 75.
(b) in case of any addition or modification in the description of any goods or class of goods in the certificate of registration, from the date of event necessitating the amendment if information in that behalf is furnished within the time prescribed under section 75 and in any other case, from the date of receipt of request for such addition or modification by the registering authority or the assessing authority, as the case may be;
(c) in case of deletion of any goods or class of goods, from the date of order of deletion.
Provided that where in consequence of a change in the ownership of a business, liability for payment of tax of any dealer ceases, the amendment of the certificate of registration shall take effect from the date on which information in respect of such change is furnished under section 75.
Explanation (I) - Any amendment of a certificate of registration under this sub-section shall be without prejudice to any liability for tax or penalty imposable under this Act(w.e.f.01.01.2008)
Explanation (II)-For the removal of doubts, it is hereby declared that where a registered dealer-
(a) affects a change in the name of his business; or
(b) is a firm and there is change in the constitution of the firm without dissolution thereof; or
(c) is a trustee of a trust and there is a change in the trustees thereof; or
(d) is a guardian of the ward and there is a change in the guardian; or
(e) is a Hindu Undivided Family and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof,
(f) is proprietor of a business and such business is succeeded by successor or successors of its proprietor on account of disability or death of such proprietor, *
* Inserted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
then merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer or the firm the constitution whereof is changed, or the new trustees, or the new guardian orthe partners of such partnership business or successor or successors, as the case may be ,* to apply for a fresh certificate of registration, and on information being furnished in the manner required by section 75, the certificate of registration shall be amended.
*Substituted by THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) (SECOND) ORDINANCE, 2014 ( U. P. ORDINANCE NO. 6 OF 2014 )
(15) The registration certificate shall not be cancelled or amended by the registering authority on its own motion unless the dealer has been given reasonable opportunity of being heard.