Amendment status not verified — confirm the current text below against the official source.
( 1 ) No dealer shall, while being liable to pay tax under this Act, be engaged in the business as a dealer, unless he possesses a valid certificate of registration as provided by this Provided that, the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time, for such registration as provided in this section, is engaged in such business : Provided further that, if any dealer, holds the certificate of registration granted under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), which is effective or valid immediately before the appointed day, it shall not be necessary for him to apply for a fresh certificate under this section so long as the said certificate is not duly cancelled under this Act : Provided also that, a dealer holding an effective certificate of registration or, as the case may be, a licence granted before the appointed day, under any laws other than the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), shall, notwithstanding the fact that he is holding such effective certificate be required to apply for grant of certificate of registration under this section. ( 2 ) Every dealer, required by sub-section ( 1 ) to possess a certificate of registration or one who voluntarily desires to get registered shall apply in the prescribed manner to the prescribed authority for grant of such registration. 1 [* * *] 2 ]( 2A ) The security deposit deposited under the proviso to sub-section ( 2 ) shall be refundable on such conditions, restrictions and within such time as may be prescribed. The security deposit shall be forfeited, if there is no compliance of such conditions, restrictions and time limit.] ( 3 ) 3 [If the prescribed authority, after scrutiny of the application and after such enquiry as it deems fit, is satisfied that the application for registration is in order and the prescribed conditions are fulfilled, shall register the applicant and issue to him a certificate of registration in the prescribed form]: 4 [Provided that, on finding that,- (i) the application is not complete, or @span( ii ) the documents prescribed for grant of registration certificate have not been uploaded on the department's website i.e . www.mahavat.gov.in, or @span( iii ) such documents are not consistent with the information contained in the application or are not legible, or @span( iv ) the prescribed conditions are not fulfilled, the prescribed authority may pass the rejection order without giving an opportunity of being heard and shall intimate the applicant accordingly in the prescribed manner : Provided further that, if the applicant complies with all the discrepancies intimated in the rejection order within thirty days from the date of intimation of rejection order and if such compliance is approved by the prescribed authority, then the application rejected earlier under the first proviso shall stand restored. However, the applicant shall be eligible to comply with the discrepancies under this proviso only once.] ( 4 ) The Commissioner may, after considering any information furnished under any of the provisions of this Act or otherwise received, amend, from time to time, any certificate of registration. ( 5 ) A person or a dealer who has got himself registered shall be liable to pay tax during the period in which his registration certificate is effective, notwithstanding the fact that subsequently it is found that no registration certificate was necessary in his case. ( 6 ) Where,- ( a ) any business, in respect of which a certificate of registration has been issued under this section, has been discontinued or otherwise disposed of, or has been transferred 5 * * * * *. (b) the turnover of sales 6 [* * *] of a registered dealer who has become liable to pay tax under section 3 has, during any year not exceeded the relevant limit specified in sub-section ( 4 ) of section 3, 7 [or] 8 [( c ) the turnover of sales of a registered dealer, other than an importer, has during the year 2013-14, not exceeded the limit, specified in sub-section ( 4 ) of section 3] then in the case covered by clause ( a ), the dealer shall apply in the prescribed manner and within the prescribed time, for cancellation of his registration to the Commissioner, and in the case covered by clause (b) , the dealer may apply, in the prescribed manner, for cancellation, of his registration to the Commissioner ; and thereupon the Commissioner may, after such inquiry as he deems fit and subject to the rules, cancel the registration with effect from such date including any date earlier to the date of the order of cancellation as he considers fit having regard to the circumstances of the case. 9 [In the case covered by clause ( c ), the dealer may apply in the prescribed form for cancellation of his registration to the Commissioner on or before the 30 th September 2014 and thereupon the Commissioner may, after such inquiry as he deems fit, cancel the registration with effect from the 1 st October 2014]. The registration certificate cancelled under this sub-section shall be returned to the Commissioner within the prescribed time : Provided that, where the Commissioner is satisfied that any business in respect of which a certificate has been issued under this section has been discontinued or disposed of 10 * * * * * and the dealer has failed to apply under clause ( a ) as aforesaid for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date in accordance with the rules, if any, from which the business has been discontinued or disposed of or changed to a different local area, as the case may be : 11 Provided further that, where the Commissioner is satisfied that any person,- ( a ) who has voluntarily got himself registered has not commenced business within six months from the date of registration, or (b) has obtained registration by fraud or by misrepresentation of 12 [facts, or] 13 [( c ) who has obtained the registration on or after the 1 st April 2018, but has not submitted his current bank account details on the automation system of the Department within the prescribed period,] the Commissioner may, after giving the person a reasonable opportunity of being heard, cancel the registration certificate with effect from such date as he may fix in accordance with the rules:] 14 [Provided also that], the cancellation of a certificate of registration on an application or otherwise shall not affect the liability of the dealer to pay the tax including any penalty, amount forfeited and interest due for any period ending on or before the date of cancellation whether such tax including any penalty, amount forfeited and interest is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.