Rule 3
Applications For Registration
(1) Any person who is involved in any transaction at the time of commencement of the Act has to make an
application for registration in the format as referred to in Schedule- 1 to the concerned Tax Officer within Ninety days of the date of commencement of the Act.
(2) Any person who desires to be involved in any transaction after commencement of the Act has to make an application for registration in the format as referred to in Schedule – 1 to the concerned Tax Officer
prior to beginning the transaction.
(3) If any person who makes an application for registration under Sub-rule (1) or (2) is a partner, application has to be made in the format as referred to in Schedule-2 and accompanied inter alia, by the full details of partnership.
application for registration in the format as referred to in Schedule- 1 to the concerned Tax Officer within Ninety days of the date of commencement of the Act.
(2) Any person who desires to be involved in any transaction after commencement of the Act has to make an application for registration in the format as referred to in Schedule – 1 to the concerned Tax Officer
prior to beginning the transaction.
(3) If any person who makes an application for registration under Sub-rule (1) or (2) is a partner, application has to be made in the format as referred to in Schedule-2 and accompanied inter alia, by the full details of partnership.