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| 12 : Grant of Registration Certificate M.P. VAT RULES | |
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12 : Grant of Registration Certificate
(1) On the day, the application for grant of a registration certificate is received, the Registering Authority shall grant to the applicant a registration certificate in form 6.
(2) After the issue of the registration certificate, the Registering Authority shall, with a view to verify the correctness of the particulars given in the application, call for the applicant's accounts and require him to produce evidence and documents in support of the particulars given in the application. On verification of the accounts and the documents furnished to him if the Registering Authority is satisfied that the particulars given in the application are incorrect, it shall proceed to reject the application and cancel the registration certificate in accordance with the provisions of clause (c) or clause (e) of sub-section (4) of section 17. Such cancellation shall take effect from the date of issue of the registration certificate.
(3) The requirement to furnish the evidence and documents under sub-rule (2) shall be limited to the particulars given in the application in form 5 for grant of a registration certificate.
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