COMPULSORY SALES TAX REGISTRATION

RULE 6, SALES TAX RULES, 2006:
• AN AUTHORIZED OFFICER, IF SATISFIED THAT ANY PERSON IS REQUIRED TO BE REGISTERED UNDER THE SALES TAX
ACT, 1990, HE MAY COMPULSORILY REGISTER ANY PERSON.
• AN OPPORTUNITY OF BEING HEARD WOULD BE PROVIDED BEFORE COMPULSORILY REGISTRATION.
• REGISTRATION CERTIFICATE SHOULD BE DELIVERED TO THE SAID PERSON.
• A PERSON REGISTERED COMPULSORILY IS REQUIRED TO
• COMPLY WITH ALL THE PROVISIONS OF THE ACT AND RULES FROM THE DATE OF COMPULSORY REGISTRATION.
• OTHERWISE THE COMMISSIONER MAY TAKE ANY ACTION REQUIRED UNDER THE LAW AGAINST SUCH PERSON
• IF SUBSEQUENTLY ESTABLISHED THAT:
• • SUCH PERSON WAS NOT LIABLE TO BE REGISTERED THE CRO, SHALL CANCEL HIS REGISTRATION.
• • IN CASE OF CANCELLATION OF REGISTRATION, SUCH PERSON SHALL NOT BE LIABLE TO PAY
• • ANY TAX, DEFAULT SURCHARGE OR PENALTY UNDER THE ACT OR RULES MADE THERE UNDER.
• • SALES TAX COLLECTED EXCESS PAYABLE (SECTION 3B