6A. Tatkaal Registration

(1) Notwithstanding anything contained in rule 5, the dealer who is required by sub-section (1) of section 21 to possess a certificate of registration; or any dealer who intends to apply under sub-section (1) of section 22 for certificate of registration, may apply for Tatkaal Registration online, in Form 101 to the registering authority.

(2) A dealer applying for registration under this rule shall deposit by way of e-payment, an amount of rupees ten thousand in the Government treasury for each registration under the Act, or under the Central Act, towards security.

(3) The amount so deposited towards security shall not be adjusted by the dealer against his liability to pay tax, penalty or interest under the Act. Such amount may be refunded on an application made by a dealer after two years from the date of registration if it is not required further for the purpose of realization of tax, interest or penalty.

Provided that the amount of tax, penalty, interest or any other dues under the Act, or under the Central Act, due from and payable by the dealer on the date of such refund, shall be first deducted from such refund.

(4) A dealer applying for registration under this rule shall deposit by way of e-payment, an amount of rupees one thousand in the Government treasury for each registration under the Act, or under the Central Act towards processing fee which shall not be refunded.

(5) A dealer applying for registration under this rule shall furnish copy of PAN card and any one of the following documents, namely;

In case of proprietary firm;     

(a) proof for ownership of place of business,

(b) copy of the pass port of the proprietor,

(c) copy of the Election card of the proprietor,

(d) copy of the Registration Certificate issued by Custom and Central Excise Authority,

(e) copy of driving licence of the proprietor,

(f) copy of last electricity bill of the place of business,

(g) copy of last property tax bill of the place of business, or

(h) copy of last landline telephone bill of the place of business,

In case of private limited or public limited company;

(a) copy of Certificate of Registration issued by the Registrar of Companies,

(b) copy of the pass port of any one of the directors,

(c) copy of the Election card of any one of the directors,

(d) copy of the Registration Certificate issued by Custom and Central Excise Authority,

(e) copy of driving licence of any one of the directors,

(f) copy of last electricity bill of the place of business,

(g) copy of last property tax bill of the place of business, or

(h) copy of last landline telephone bill of the place of business,

In case of partnership firm, HUF and others;

(a) copy of the deeds,

(b) copy of the pass port of any one of the partners/members,

(c) copy of the Election card of any one of the partners/members,

(d) copy of the Registration Certificate issued by Custom and Central Excise Authority,

(e) copy of driving licence of any one of the partners/members,

(f) copy of last electricity bill of the place of business,

(g) copy of last property tax bill of the place of business, or

(h) copy of last landline telephone bill of the place of business

Note: If a dealer applying under this rule does not furnish the copy of PAN card, shall furnish copies of any three of the documents specified in this sub-rule.

(6) A dealer applying for registration under this rule shall be given an opportunity for primary hearing within two working days from the date of online  application. Such dealer shall furnish two copies of recent passport size photograph, the original documents and attested copies thereof at the time of primary hearing and copies of chalan for the payment towards amount of security and processing fee.

(7) Such dealer or the person authorised by him shall remain present on the date of primary hearing and produce the details of bank accounts.

(8) If an application for registration is in order and the registering authority is satisfied with reference to above requirements, a registration number shall be issued within five working days from the date of online application.

(9) After issuing the registration number to such dealer, the procedure of post verification shall be carried out in accordance with the provisions under rule 5 and if the registering authority is satisfied, a certificate of registration shall be issued within thirty days from the date of online application.

(10) During the procedure of post verification in accordance with the provisions under rule 5, if the registering authority is not satisfied with any detail furnished by the dealer, the registration number issued earlier shall be cancelled with effect from its date of effect .

(11) Such dealer shall not apply (online) for obtaining any statutory form until the date of issue of certificate of registration.

(12) The Non Localised Dealer shall not be allowed to apply for Tatkaal Registration under this rule.