12. Application for registration as a dealer .

 12. Application for registration as a dealer .

(1) A dealer who is required to apply for registration under section 18 shall make an application for registration to the Commissioner in Form DVAT-04 within a period of thirty days from the date of his becoming liable to pay tax under the Act and shall pay the filing fee as prescribed in Annexure 1 to these rules.
 
(2) The dealer shall provide such further information as may be required by the Commissioner.