3. Registration of dealer

(1) Any dealer, who is liable to pay tax under the Act is already registered under the Uttar Pradesh Value Added Tax Act, 2008 shall not apply for registration under the Act, however, he shall be required to furnish the informations in Form-A to the registering authority under section 8.

(2) Any dealer who is not registered under the Uttar Pradesh Value Added Tax Act, 2008 and is liable to pay tax under the Act 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 Form-U.P.VAT-VII prescribed under the Uttar Pradesh Value Added Tax Rules, 2008 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 the Act, may apply after depositing late fee at the rate of rupees one hundred for every month or part thereof from the date of expiry of the period referred to above in this sub-rule.

(3) If the registering authority is satisfied that the application is in order, the information furnished is correct and complete and the fee or late fee, if any, payable has been deposited, he may, unless he considers it necessary to demand security after making such enquiry as he deems fit, register the dealer and grant to him a certificate of registration in Form-B;

(4) If the registering authority has demanded security, the dealer shall be registered and be granted a registration certificate only if the security so demanded has been furnished to the satisfaction of such registering authority.

(5) For grant, amendment and cancellation of registration certificate or rejection of registration application or the demand of security, the provisions of section 17 and section 19 of the Uttar Pradesh Value Added Tax Act, 2008 shall mutatismutandis apply.

(6) The cancellation of a certificate of registration shall not affect the liability of such dealer to pay the tax, penalty or any other dues due for any period whether such tax, penalty or any other dues is assessed before or after the cancellation.