Sales Tax Rules, 2006

CHAPTER-I

REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION

Sales Tax Rules, 2006 CHAPTER-I REGISTRATION, COMPULSORY REGISTRATION AND DE-REGISTRATION From: 2025-01-01 - To: 0000-00-00 1[5. Application for registration.- (1) A person required to be registered under the Act shall, before making any taxable supplies, apply on the computerized system through owner, authorized member or partner or authorized director, as the case may be, in the Form STR-1, as annexed to these rules. Such application shall specify the RTO in whose jurisdiction the registration is sought, as per criteria given below, namely:- (a) in case of listed or unlisted public limited company, the place where the registered office is located; (b) in case of other companies- (i) if the company is primarily engaged in manufacture or processing, the place where the factory is situated; and (ii) if the company is primarily engaged in business other than manufacture or processing the place where main business activities are actually carried on; (c) in case of a person not incorporated, the jurisdiction where the business is actually carried on; and (d) in case of a person not incorporated, having a single manufacturing unit and whose business premises and manufacturing unit are located in different areas, the jurisdiction where the manufacturing unit is located: Provided that the jurisdiction of Large Taxpayers Units shall remain as specified by the Board: Provided further that the Board may transfer the registration of any registered person to a jurisdiction where the place of business or registered office or manufacturing unit is located. 3[(2) The applicant having NTN or income tax registration shall, using his login credentials, upload following information and documents- (a) bank account certificate issued by the bank in the name of the business; (b) registration or consumer number with the gas and electricity supplier; (c) particulars of all branches in case of multiple branches at various locations; (d) GPS-tagged photographs of the business premises; 4[***] (e) in case of manufacturer, also the GPS-tagged photographs of machinery and industrial electricity or gas meter installed 5[; and] 6[(f) in the case of an individual, association of persons and a…