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19 Registration
 
(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 writing.
(5) If the applicant fails to respond to the notice issued under clause (b) of sub-section (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.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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Goods & Service Tax


Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax  Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .

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