10. Exhibition of certificate of registration M. VAT RULES

10. Exhibition of certificate of registration 
(1) Every registered dealer shall display conspicuously at each place of his business (not being merely a warehouse) the certificate of registration or a copy thereof.
     (2) The registering authority shall on and after a date to be notified by the Commissioner for this purpose, issue to every registered dealer one hologram for each place of his business identifying the dealer as a registered dealer. The registered dealer shall securely affix and display the hologram at a prominent place near the entrance of his each place of business.
       (3) The provisions of rule 12 of sub-rule (4) of rule 73 shall apply to the copies of the hologram as they apply to copies of certificates of registration.
( The above sub-rule (2) & (3) are added by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
( In place of above sub-rule (3), the following sub-rule (3) is substituted as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
       (3) The provisions of entry (4) of the TABLE appended to sub-rule (2) of rule 73 shall apply to the copies of the hologram as they apply to copies of certificates of registration.

 

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