Section 19 of Delhi Value Added Tax 2004 - Registration
How to do DVAT Registration? Section 19 of DVAT Act 2004
Section 19 : Registration - Delhi Value Added Tax Act 2004
Rules: 11 to 14, 22(1) Forms: 04 to 06
(1) An application for registration shall be made in the
prescribed form, within such time, containing such particulars
and information and accompanied by such fee, security and other
documents as may be prescribed.
Explanation.- The Commissioner may, by order to be published
in the official Gazette, specify certain classes of persons who
may not be required to furnish a security.
(2) Where ?
(a) an applicant furnishes a security in the prescribed form
and for the prescribed amount, and
(b) all other forms and evidence required by and prescribed
under this Act are complete and in order, the Commissioner shall
register the applicant.
(3) Where the Commissioner has not registered the person
within fifteen days from the date on which the application is
made, the Commissioner shall, after conducting such inquiries as
he deems fit, either?
(a) register the person forthwith as a registered dealer; or
(b) issue a notice to the applicant, clearly stating the
grounds on which his application is proposed to be rejected and
permitting him to show cause in writing, within fifteen further
days, why his application should not be rejected:
PROVIDED that where the Commissioner has not registered the
person or issued a notice by the required date, the applicant
shall be deemed to be registered for the purposes of this Act,
and the Commissioner shall issue a certificate of registration
to such person.
(4) Where, pursuant to clause (b) of sub-section (3) of this
section, the applicant furnishes a reply to the notice, the
Commissioner may, either accept the application and register the
person, or reject the application for reasons to be recorded in
(5) If the applicant fails to respond to the
notice issued under clause (b) of subsection (3) of
this section within the stipulated time, the
application for registration shall stand rejected.
(6) Where a registered dealer has furnished a security as a
condition of registration, such security shall be required for
the continuance in effect of registration, unless otherwise
provided by the Commissioner.
Explanation.- The decision of the Commissioner not to
register a person
may be the subject of an objection under section 74 of this Act.