(1) A casual trader shall, at least three days before commencing his businessin Delhi, make an application in Form DVAT-4A in person or through his authorisedagent to the Commissioner.

 

(2) The Commissioner shall, after registration is granted, issue him a registration certificate in Form DVAT-6A along with as many Forms DVAT-34 and DVAT-35 as are reasonably required, against payment of the price thereof, if any.

 

(3) Every casual trader shall furnish a return in Form DVAT-16A which shall be accompanied with the proof of payment of tax and unused Forms DVAT-34 and DVAT-35, if any.