Certificate of registration obligations: dealers are deemed registered from application receipt and must display registration and TIN. The rule requires the Commissioner to grant a certificate of registration in Form DVAT-06 after verification, allows single registration for multiple ... Summary
Certificate of registration obligations: dealers are deemed registered from application receipt and must display registration and TIN.
The rule requires the Commissioner to grant a certificate of registration in Form DVAT-06 after verification, allows single registration for multiple business locations, deems a dealer registered from application receipt or tax liability date unless another date is specified, mandates prominent display of the registration certificate and TIN at business premises, permits issuance of duplicates or certified copies on payment of prescribed fees, and validates prior sales tax certificates as evidence pending fresh certificates for transitional registrants.
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