The following have to be submitted to the office of the concerned Commercial Tax Officer
(CTO):-
a. Application in Form A
b. In the case of a partnership business the partners details have to be furnished in
Form B
c. In case a partner retires and the firm continues the business then
Form C has to be furnished.
d. Pay order for the amount of fees drawn in favor of "commercial Tax Officer - ………….. Assessment Circle"
The fee for registration is as follows:
Rs. 500 for the principal place of business
Rs. 50 for every additional place of business (branch or
godown)
e. Two photographs of the applicant.
f. Copy of Partnership Deed / Memorandum & Articles of Association, as may be applicable.
1.The application has to be filed within 30 days of commencement of the business.
2.If the CTO / authority is satisfied that the application is in order, he shall register the applicant and grant to him a certificate of registration in Form No. D (Please visit www.aceprocedures.com) specifying all his places of business with copies for each of his place of business other than the principal place of business.
3.The certificate issued will take effect from the date specified in the certificate.
4.The CTO / authority issuing the certificate, if necessary, will insist on security for granting the registration.
5.The certificate issued shall be valid till it is cancelled by the competent authority or on the closure of the business.
6.The dealer should exhibit, at each place of his business, the registration certificate, or a duplicate, or a copy thereof
7.If there is a defect in the form of registration, the assessing authority shall issue a notice to show cause.
8.In case no notice is received within 30 days from the date of acknowledgement of the application, the applicant shall be deemed to be registered .in such a case the assessing authority shall issue a TIN number to the dealer within seven days from the expiry of 30 days
9.Existing dealers opening a new branch must intimate to the assessing authority of their principal place of business in Tamil Nadu within 30 days from the date of opening of the branch.
10.When a dealer shifts his business from one to another he must inform the assessing authority about the change of business place within 30 days.
11.A registered dealer shall not keep his goods in any place not mentioned in his registration certificate.
12.Every registered dealer must exhibit a name board in Tamil in their registered place of business showing the name and style of business with full address
13.Wherever other languages are used the version in English shall be in the second place next to Tamil
14.The Tamil letters shall be bold and in the reformed script.